Spanish Tax Forms for Importing a Car: Modelo 576, 620, 309, 303 Explained

Why there are several forms, not one

Spain doesn't have a single unified 'import a car' tax return. Instead, each tax that can apply to a vehicle import — registration tax, transfer tax, or VAT on an intra-community purchase — has its own dedicated self-assessment form, filed with a different authority. Which forms you actually need depends on who sold you the car and whether you're a private individual or a business.

Modelo 576 — IEDMT

Modelo 576 is the self-assessment form for IEDMT, Spain's special tax on first registration of a vehicle. It is filed with AEAT (the state tax agency), applies to every import regardless of seller type, and must be submitted within 30 working days of the car entering Spain. It captures the vehicle's CO2 emissions bracket and the tax base (the higher of official table value or purchase price) to calculate the amount due.

Modelo 620 — ITP

Modelo 620 (or 621 in some regions) is the self-assessment for ITP, Spain's transfer tax on used goods sold between private individuals. It only applies when your seller was a private person, not a professional dealer. Unlike modelo 576, it is filed with your autonomous region's tax office, not AEAT, and the rate — 4% to 8% — depends on where you live, not where the car was purchased.

Modelo 309 — Intra-community VAT for individuals

Modelo 309 comes into play in a specific scenario: you are a private individual (not registered for VAT deduction purposes) buying a vehicle from a professional dealer in another EU country under the intra-community VAT regime, where the seller invoices you without their domestic VAT because the sale is treated as an intra-community acquisition. In that case, you self-assess Spanish VAT at 21% using modelo 309, filed with AEAT. This replaces both ITP (because the seller was professional, not private) and the foreign VAT you would otherwise have paid abroad.

Modelo 303 — Intra-community VAT for businesses

Modelo 303 is the standard periodic VAT return used by businesses and self-employed professionals registered for VAT. If you're importing a vehicle through a company or as a VAT-registered professional with deduction rights, the same intra-community acquisition VAT self-assessment is folded into your regular modelo 303 filing instead of the individual-focused modelo 309, and — depending on your right to deduct — the VAT can be neutral in cash-flow terms.

Quick reference table

• Modelo 576 → IEDMT → always, any seller → filed with AEAT → 30 working days from entry
• Modelo 620/621 → ITP → private seller only → filed with your region's tax office
• Modelo 309 → intra-community VAT → professional EU seller, private buyer → filed with AEAT
• Modelo 303 → intra-community VAT → professional EU seller, VAT-registered business buyer → filed with AEAT as part of periodic VAT

Frequently asked questions

Do I ever file all four forms for one car?

No. Modelo 576 (IEDMT) is filed on virtually every import. But 620 and 309/303 are mutually exclusive with each other — 620 applies to private-to-private sales, while 309 or 303 apply to purchases from professional EU dealers under the intra-community regime. You will file 576 plus one of the other three, not several of the VAT/ITP forms together.

What happens if I file the wrong form or miss a deadline?

Late or incorrect filings typically trigger surcharges and interest from AEAT or the regional tax office, and can delay the DGT registration of your vehicle since proof of tax payment is required before plates are issued. Getting the right form from the outset avoids both the financial penalty and the registration delay.