The rule that decides everything: is the car "new" for VAT purposes?
For VAT, "new" does not mean unused. A car is new if either of these two circumstances applies:
- it is delivered less than six months after first entering service, or
- it has not covered more than 6,000 km.
One is enough. A two-year-old car with 4,000 km is "new" for VAT purposes even if commercially it is a nearly new car. And in that case the VAT is paid in Spain, at 21 %, with form 309, within 30 days and in any event before registering: the traffic authority asks for the receipt.
If the car is genuinely used
Then the VAT stays in Germany and in Spain you pay nothing under that heading. It can reach you in two ways:
| Buyer | German invoice | VAT you pay | Where |
|---|---|---|---|
| Private individual | Margin scheme ("Gebrauchtgegenstände/Sonderregelung") | Included in the price, not itemised | Germany |
| Private individual | Standard scheme (19 % itemised) | 19 % German, not recoverable | Germany |
| Company with a VAT number | With margin | Included and not deductible | Germany |
| Company with a VAT number | Without margin, exempt supply | 21 % self-assessed (deductible where applicable) | Spain, form 303 |
The margin scheme is the usual arrangement for German dealers with used cars: the seller is taxed only on their margin, the invoice does not itemise VAT and it carries the wording "Gebrauchtgegenstände/Sonderregelung". Spanish law expressly excludes those purchases from intra-Community acquisition, so there is nothing to declare here. The Dirección General de Tributos (the Spanish tax rulings directorate) confirmed it in binding ruling V0399-21, for a private individual buying a used car in Germany.
Mistakes we see over and over
- Thinking that "used" means the same for VAT as it does for the seller: it does not, the 6 months or the 6,000 km govern.
- Believing form 308 is the buyer's business: that one is filed by whoever sells a new car to another EU country.
- Assuming the Balearics are taxed like the Canaries: they are not. VAT here is mainland VAT, 21 %.
- Forgetting that registration tax is evidenced always (form 576, 06 or 05), whether the car is new or used.
What to ask the dealer for
An invoice in your name with the seller's VAT number — that is what the DGT requires in order to register the car — and, if it goes under the margin scheme, with that wording on it. If you buy with us, we check that before you pay anything.
Frequently asked questions
Do I pay VAT in Spain on a used German car?
No, not if it is used for VAT purposes and you buy as a private individual, or if the invoice goes under the margin scheme. The VAT stays in Germany.
When is a car considered "new"?
If it is less than six months from first entering service or it has not covered more than 6,000 km. Either one of the two is enough.
What happens if it is "new"?
You pay 21 % in Spain with form 309, within 30 days and always before registering: the traffic authority asks for the receipt.
What must a margin-scheme invoice say?
"Gebrauchtgegenstände/Sonderregelung", with no VAT itemised. It is the normal arrangement at German used-car dealerships.
Are the Balearics taxed like the Canaries?
No. The Canaries, Ceuta and Melilla are outside mainland VAT; the Balearics are not: here VAT is 21 %.
Sources
- Ley 37/1992 on VAT (consolidated BOE text) — articles 13 and 90
- Binding ruling V0399-21 — used car bought in Germany
- Agencia Tributaria — intra-Community acquisitions
- Your Europe (European Commission) — VAT when buying a car in another country
Every source was checked on 25 September 2026. Tax rules change: if you are reading this much later, confirm it or ask us.
