How to import a truck or tractor unit from Europe into Spain

Importing a used truck from another European Union country is a routine and perfectly legal operation, but it is not just a matter of buying it and driving it across the border: you need the right paperwork, a Spanish ITV card, the taxes sorted out and Spanish registration. This guide summarises the process as we see it every day at Coatrucks, which has been buying and selling commercial vehicles since 1986 and brings in units from Germany, the Netherlands, France, Belgium and Italy.

In short:

• Within the EU there are no customs: what changes when you bring a truck in is the paperwork, the tax and the registration.
• The key document is the certificate of conformity (CoC): with it, the ITV station issues the Spanish ITV card without individual type approval.
• If you buy as a company or sole trader from a professional seller, the invoice is normally issued without VAT and the VAT is self-assessed in Spain.
• With complete paperwork, it usually takes between 10 and 15 working days from purchase to Spanish registration.

Is it worth importing a truck from Europe?

It pays off above all when you are looking for a specific configuration or want more choice: Germany, the Netherlands and France have a far larger supply of used commercial vehicles than Spain. Savings are not guaranteed; they depend on the vehicle, and transport and legalisation have to be added to the purchase price.

There are three good reasons to look abroad:

• More supply. A tractor unit with a retarder and hydraulic equipment, an ADR unit, a mega or a truck with a specific body is easier to find in a large market than in a small one.
• Documented history. Many large European fleets have their vehicles serviced at the manufacturer's authorised workshops and keep the invoices. A complete history is worth as much as low mileage.
• Price. Sometimes the same truck is cheaper abroad, but the right comparison is the total cost delivered and registered in Spain, not the advertised price.

Countries of origin: what to expect from each

Germany and the Netherlands have the largest supply; France and Belgium are closer and shorten transport; Italy is worth a look for specific configurations. More than the country, what makes a good purchase is the history and condition of the individual unit.

Germany

The largest commercial vehicle market in the European Union. There are plenty of ex-fleet tractor units, with a wide choice of Mercedes-Benz, MAN, Volvo, Scania and DAF, and servicing is commonly done at the manufacturer's authorised workshops. The German periodic roadworthiness test (the HU, carried out by organisations such as TÜV or DEKRA) produces a report that is worth asking for.

The Netherlands

A market closely tied to port logistics and international haulage. Long-haul tractor units are plentiful, with a variety of makes and a strong presence of DAF, which is headquartered in Eindhoven.

France and Belgium

Both are closer to Spain, which shortens transport; from France there are no transit countries either. Supply is somewhat smaller, with a good presence of Renault Trucks.

Italy

Worth considering for Iveco and for rigid trucks for construction or with specific equipment.

Documents to gather before the truck leaves

Before paying the balance, make sure you have — or that the seller will hand over — the invoice, the original registration certificate, the certificate of conformity and the vehicle's history. Without them, legalisation in Spain becomes more complicated or takes longer.

• Purchase invoice in the buyer's name. In a business-to-business transaction it must show the intra-Community VAT number of both seller and buyer; the DGT (Spain's Directorate-General for Traffic) requires an invoice from a foreign professional seller to show the VAT number.
• Original registration certificate from the country of origin: in Germany, the Zulassungsbescheinigung (Parts I and II); in the Netherlands, the kentekenbewijs; in France, the certificat d'immatriculation.
• Certificate of conformity (CoC) from the manufacturer. It proves that the vehicle matches a type approved in the EU. Always ask for it: if there isn't one there are alternatives, but they are slower (see the next section).
• Deregistration or transfer documents from the register in the country of origin: depending on the country, the vehicle travels deregistered, on export plates or on temporary transit plates.
• Maintenance history (stamped service book or invoices) and the latest roadworthiness test report from the country of origin.
• Sale and purchase contract setting out the delivery terms, the payment method and who is responsible for transport.

Type approval and the Spanish ITV card

To be registered in Spain, the vehicle needs a Spanish ITV card (tarjeta ITV, the vehicle's technical inspection card). If it has European type approval, the ITV inspection station issues it after inspecting the vehicle, based on the registration certificate from the country of origin and the certificate of conformity (CoC), with no need for individual type approval.

How it works in practice:

1. You take the vehicle to an ITV station with the registration certificate from the country of origin, the CoC and, if you are not the keeper named on that certificate, the invoice or the sale contract.
2. The station physically checks the vehicle and the documents.
3. If everything matches, it issues the ITV card in Spanish format, which is what the DGT requires for registration.

If the CoC is missing, an equivalent certificate with the technical data can be requested from the manufacturer or its representative in Spain (known in the trade as a ficha reducida, or reduced technical sheet). If the vehicle has no European type approval, or carries modifications or equipment that are not covered by its approval — a crane, a tipper body, a refrigeration unit — you need an individual type approval or modification approval file, with a report from an accredited laboratory, which takes longer.

On trucks registered in the last decade a CoC normally exists. On older units, or those with added bodies and equipment, check before you buy: it is what most often drags out an import.

VAT and taxes

If you buy as a company or sole trader from a professional seller in another EU country, it is normally an intra-Community acquisition: the invoice is issued without the VAT of the country of origin and you self-assess Spanish VAT. In addition, before registration you have to settle the vehicle's position for registration tax and register it for your municipality's road tax.

VAT

• Company or sole trader buying from a professional. This is an intra-Community acquisition. For the invoice to be issued without VAT, your VAT number must be registered in the Register of Intra-Community Operators (ROI) and show as valid in the European VIES system. The VAT is self-assessed in Spain and, if the truck is used for your business, deducted in the usual way.
• Seller applying the special scheme for second-hand goods. The invoice includes the VAT of the country of origin without showing it separately; it is not deductible and there is no intra-Community acquisition.
• Private individual buying from a professional. You pay the VAT of the country of origin, included in the price.
• A “new” vehicle for VAT purposes. If it is supplied within six months of first entering service or has covered no more than 6,000 kilometres, VAT is paid in Spain, whoever the buyer is.

Registration tax

Trucks over 3.5 t and tractor units (categories N2 and N3) are not subject to the Special Tax on Certain Means of Transport (IEDMT, Spain's registration tax). That non-liability is declared to the Spanish Tax Agency with Form 06 before registration, and the DGT will not register the vehicle without this step. Self-assessment with Form 576 is only for vehicles that are subject to the tax, such as passenger cars.

Road tax

The tax on motor vehicles (impuesto sobre vehículos de tracción mecánica) is managed by the city council where the owner is domiciled, and the vehicle must be registered for it at the time of registration.

Registration step by step

With the Spanish ITV card and the taxes settled, registration is applied for at the Directorate-General for Traffic (DGT), either directly or through a gestoría (an administrative agency). The DGT assigns the registration number and issues the Spanish registration certificate.

1. Spanish ITV card, as explained above.
2. Taxes: VAT as applicable, declaration of non-liability for registration tax (Form 06) and the city council's road tax.
3. Registration application to the DGT with the vehicle's and the owner's documents, and payment of the corresponding fee.
4. Plates and insurance in your name before you drive it.
5. Tachograph: with the new registration, it must be calibrated at an authorised workshop so that it records the Spanish registration number.
6. Transport authorisation: if the truck is going to work in for-hire haulage, it must be added to your company's authorisation.

What the total cost depends on

The total cost of an import is the price of the vehicle plus transport, legalisation and any applicable taxes, and each item depends on the vehicle, the origin and who is buying. That is why at Coatrucks we give you a fixed quote before we start, no surprises.

The useful comparison is not the price in a foreign advert against one in a Spanish advert, but the total cost delivered and registered in Spain against that of an equivalent vehicle already registered here.

Typical timescales

With complete paperwork, it usually takes between 10 and 15 working days from purchase to Spanish registration. What most often drags the process out is a missing CoC, an undocumented modification or a delayed transport.

1. Purchase and payment: the deal with the seller is closed and payment is made as agreed.
2. Arranging transport: one or two days.
3. Transport to Spain: from Germany or the Netherlands to Lleida, normally between two and four days; from Italy, between three and five.
4. Legalisation: ITV card, taxes and registration, around a week with the paperwork in order.
5. Ready to work: Spanish plates, insurance and a calibrated tachograph.

If individual type approval or approval of modifications is needed, allow several more weeks.

Do it yourself or delegate it?

If it is your first import, delegating it usually saves time and mistakes: a missing document or a wrongly applied VAT regime costs more than the service. If you already know the process and the vehicle has a CoC, you can handle it yourself with a gestoría.

At Coatrucks we offer a complete commercial vehicle import service: sourcing to your specification, inspection at origin, transport, paperwork (CoC and ITV card) and registration in Spain, with a fixed quote before we start, no surprises. If you already have a country in mind, there is more detail on how to import a truck from Germany or from the Netherlands.

If you would rather not import, first take a look at the stock available of tractor units, trucks and semi-trailers. And before you buy, here or abroad, read what to check before buying a used tractor unit.