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Shipping your belongings to Spain: customs duty and IVA

If you are moving your normal residence to Spain from outside the EU, your own household goods can come in free of duty and IVA. You have to claim it in the customs declaration, with documents, and the conditions keep running after the goods arrive.

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On this page
  1. The relief, in one paragraph
  2. The conditions and the three clocks
  3. Paperwork
  4. What is not covered
  5. Who files the declaration
  6. Parcels you order after you arrive
  7. Luggage when you fly in
  8. Sources
  9. Who can do this for you

The relief, in one paragraph

The Agencia Tributaria (AEAT, Spain's tax agency) says personal goods and household effects of people who move their residence to Spain from a country outside the EU are admitted with no import duty and no IVA. The duty side comes from EU Regulation 1186/2009, articles 3 to 11. The IVA side is in articles 28 and 29 of the Spanish IVA law (Ley 37/1992). There is no separate application: the exemption is requested in the customs declaration itself.

This applies to your own used belongings. It does not turn a shopping spree into a duty-free import. Goods that look commercial, in type or quantity, can be refused the relief.

The conditions and the three clocks

The AEAT note sets out requirements you must be able to prove:

  • 12 months outside the EU. You must have lived outside the EU for at least 12 consecutive months before the move.
  • 6 months of use. The goods must have been in your possession and, if they are not consumables, used by you in your old home for at least 6 months before the move, except in special justified cases. New purchases bought just before shipping are the usual problem.
  • 12 months to import. The goods must be declared for free circulation within 12 months of establishing residence in Spain. You can clear them before moving if you commit to settling within 6 months, but then a guarantee covering the IVA is required.

Two more apply if customs asks:

  • The goods must be used in your new home in the same way as in the old one.
  • For 12 months after clearance you may not lend, pledge, rent or hand them on, paid or free, without telling customs first. The common belief that you cannot sell them is correct, but the rule is wider than that.

The goods must also have been bought or imported with normal taxation in the country you left, without a tax exemption or refund on exit. Studying in Spain does not count as moving your normal residence for the IVA exemption.

Paperwork

Per AEAT note 08/2026, the declaration (form H1, which replaced the older DUA) needs these:

  • Proof you lived abroad for 12 months. Any evidence works. The AEAT lists examples: proof of tax domicile, the address on your ID, home insurance, utility bills, bank or authority letters to that address, employment contracts, school enrolment. A property deed alone is only accepted with something showing it was your home.
  • Proof you left. A deregistration document from your former residence. If your country issues none, the AEAT accepts any document notifying the change of residence to an authority there, such as tax, health or pensions.
  • Proof you are resident in Spain. For a non-EU national, an application for or the card itself (the TIE). EU or EEA citizens show their registration in the Registro Central de Extranjeros, or the application. The date you became resident can be shown with your padrón registration. Order and timing are in NIE, TIE and EU registration and the padrón, health card and TIE order.
  • An itemised inventory. A detailed list of the goods with an estimated value and at least an approximate purchase date, on the model in the AEAT note's annex. Goods can be grouped under one customs code (9905000000), but not goods that are restricted, need their own tariff measure, or are subject to excise or environmental taxes.

If a document is missing on the day, customs can clear the goods only with a guarantee, and you then have 10 days to supply it (180 days if you cleared before moving).

What is not covered

  • Alcohol and tobacco are excluded from the relief.
  • Vehicles are declared separately, not under the grouped household goods code, because they carry a registration tax. The AEAT note says the tax can be waived on a change of residence if the conditions are met, and that you need the H1 to register the vehicle. Ask a gestor before you ship one.
  • Goods that are restricted or prohibited need their own paperwork, relief or not.

Who files the declaration

The note says the declarant presents the declaration and the inventory. That can be you, or a customs agent acting for you. Whether your removal company does it, and what it charges, is a matter between you and the firm, so ask before you book and get it in writing. Do not assume the price of the move includes customs clearance in Spain.

Parcels you order after you arrive

The relief above is for moving house. Ordinary online purchases from outside the EU are taxed.

  • IVA applies to everything. Since 1 July 2021 every product shipped from outside the EU is subject to IVA, however small. The old low-value exemption is gone.
  • Up to 150 euros per consignment. If the shop uses the EU one-stop scheme (IOSS), the price you pay already includes IVA and there is nothing more to pay. If not, the carrier pays the IVA and may refuse delivery until you repay it. The AEAT says that is 21% of the price, plus possibly handling charges. Check the shop's terms to see whether the price includes them.
  • New flat duty since 1 July 2026. The European Commission says the EU introduced a temporary customs duty of 3 euros per tariff classification on low-value parcels, worth up to 150 euros. Five T-shirts count as one classification (3 euros), three T-shirts and a watch as two (6 euros). The seller or importer is responsible for declaring and paying it. Whether the shop passes it on to you is the shop's choice, so read the checkout.
  • Over 150 euros. A full customs declaration is needed, and normal duty applies on top of IVA. Rates depend on the product.

The AEAT advises keeping the invoice and proof of payment for four years, because customs declarations can be checked for that long.

Luggage when you fly in

What you carry in your suitcase is a different rule from shipped goods. From outside the EU, goods in personal luggage are tax-free up to 430 euros per person by air or sea, 300 euros by land, and 150 euros for under-15s.

Food is the trap. Coming from outside the EU you are not allowed to bring any meat or dairy products. The exceptions are small: up to 2 kg of packaged powdered infant milk, infant food and special medical foods, and pet food for an animal travelling with you.

Sources

Who can do this for you

Relocation and administrative support firms and customs agents can prepare the inventory, assemble the proof of residence and file the H1 for you. It is worth paying for if you are shipping a vehicle, clearing goods before you move, or have documents that do not match the examples above.

This page is general information, not legal advice. It was checked against the sources above on the date shown. Customs rules and forms change, and the AEAT replaced its main note on this in February 2026. Confirm the current position with the customs office or your agent before you ship.

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