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If you have decided that you want to ship or transport your furniture to Spain when you move, rather than buy new or second-hand items here, it’s important to be aware of the rules and regulations surrounding it.
These particularly have to do with importation tax and customs fees. Besides the cost of transporting your furniture, you don’t want to have to pay extra fees in order to bring it into the country and use it in your new home.
As a general rule, goods imported into Spain are subject to customs duties and importation taxes, but if you’re relocating here there are exemptions for personal items such as furniture.
The Spanish tax agency, Agencia Tributaria states on its website that “Goods and personal effects imported by natural persons who transfer their normal residence to the customs territory of the European Union from a third country shall be admitted with exemption from import duties and tax”.
They specify that these are items are “intended for the personal use or for home needs such as furniture and objects, household linen, etc”.
What are the requisites for VAT exemption?
As long as you’ve owned your furniture for at least three months if you’re an EU resident or six months if you’re a non-EU resident, then you won’t have to pay customs duties and import tax.
If you’re moving from outside the EU to Spain you also need to have lived outside the union for 12 consecutive months prior to moving your furniture.
Your items also must have been acquired or imported under normal tax conditions in the country of origin and not have benefitted from any exemption or refund there.
READ ALSO: How to import a vehicle to Spain from the UK or another non-EU country
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When can I move my furniture and how do I prove I’m moving to Spain?
You can move your furniture to Spain and apply for the exemption either six months prior to your move or up to 12 months afterwards.
In order to prove residency outside the EU for the last 12 months you will need one of the following:
- The deed of property sale showing that it was your habitual residence
- Proof of tax domicile
- Proof of bills which show permanent occupation of your home
- Employment contracts
You will also need to prove that you intend to live in Spain. You could prove this by showing your green residency card if you’re an EU citizen or your TIE if you’re from outside the EU.
As mentioned, you need to prove that you’ve owned your furniture for at least six months if you’re from a non-EU country. The tax office also states that items cannot be loaned or rented and you must show you will use them in the same way as you did previously – ie. for personal use in your home, not for your business or for selling.
EXPLAINED: How sending goods between Spain and the UK works after Brexit
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Spanish Customs works on a case-by-case basis, however, so it’s important to have all your documents and forms in order.
For this, you will need to request a VAT exemption and customs duty form and tell them why you require one.
You can request this when you enter the country with your furniture or at your nearest customs office.
On the form you must complete the following boxes:
- Casilla 33 (Código de las mercancías): 9905000000 Bienes personales pertenecientes a personas físicas que trasladen su residencia – Box 33 (Commodity code): 9905000000 Personal property belonging to natural persons who transfer their residence
- Casilla 37.1 (Régimen aduanero): 40.00 Despacho a consumo y libre práctica – Box 37.1 (Customs regime): 40.00 Dispatch for consumption and free circulation
- Casilla 37.2 (Código adicional): 101 Exención de IVA – Box 37.2 (Additional code): 101 VAT exemption
- Casilla 37.2 (Código adicional): C01 Franquicia traslado de residencia – Box 37.2 (Additional code): C01 Residence transfer allowance
- Casilla 37.2 (Código adicional): 9CR Solicitud de franquicia por cambio de residencia con compromiso de establecerse en el TAU en seis meses. Box 37.2 (Additional code): 9CR Franchise request for change of residence with a commitment to settle here in six months.
The last box is only completed if you’re moving your furniture before your move to Spain, not afterwards or when you’re already here.
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It’s important to remember that you must not loan or sell your furniture for a fee for the next 12 months after you have imported it into Spain. This will ensure you stay within the rules of being VAT and customs exempt.
If you’re using a moving company, it’s important to find one that has experience moving items internationally, preferably one that regularly ships to Spain so that they are aware of all these processes too and can help you with anything extra you may need.