Customs,
both directions
Two reliefs, four deadlines, and the one distinction that costs people thousands.
These are two different clocks and almost everyone merges them: 12 months living outside the EU, but 6 months of owning and using the goods (12 for vehicles). Merging them costs you the whole relief. The change-of-residence relief is claimed on the import declaration (DUA) itself. There is no separate prior application in Spain, whatever other pages imply.
The Spanish relief and the UK relief
Side by sideThey mirror each other closely, which is exactly why people merge them and get caught. The differences are in the application, not in the conditions.
| UK to Spain (franquicia) | Spain to UK (ToR1) | |
|---|---|---|
| Prior residence | 12 consecutive months outside the EU customs territory | 12 consecutive months living outside the UK |
| Ownership of the goods | 6 months; 12 months for vehicles | 6 months of owning and using them |
| When you apply | No prior application. Claimed on the DUA itself | Before the goods arrive. Online to HMRC |
| What you get | Codes 101 (VAT) and C01 (customs relief) in box 37.2 | A Unique Reference Number for the import declaration |
| Import window | Within 12 months of establishing residence | Within 12 months of arrival |
| Restriction after import | No sale, transfer, hire or loan for 12 months | No sale, loan, hire or gift for 12 months |
| If you get it wrong | Duty and IVA on household goods | Duty 2.5-25% plus 20% VAT |
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Four things other pages say that are wrong
Never believe thisThe change-of-residence relief is claimed on the import declaration (DUA) itself. There is no separate prior application in Spain, whatever other pages imply.
These are two different clocks and almost everyone merges them: 12 months living outside the EU, but 6 months of owning and using the goods (12 for vehicles). Merging them costs you the whole relief.
Anything written before January 2021 that treats a UK household move to Spain as an internal EU movement is describing a system that no longer exists. Check the date on the page you are reading.
Going the other way the trap is different: UK ToR1 relief must be granted before the goods arrive. With no reference number a household shipment is treated as a commercial import.
Processing is quoted at 24 hours to 5 weeksCustoms questions
Frequently askedDo I pay customs duty moving to Spain?
Not on your own household goods, if you qualify for the change-of-residence relief. These are two different clocks and almost everyone merges them: 12 months living outside the EU, but 6 months of owning and using the goods (12 for vehicles). Merging them costs you the whole relief.
How do I claim the Spanish relief?
The change-of-residence relief is claimed on the import declaration (DUA) itself. There is no separate prior application in Spain, whatever other pages imply. The codes that go in box 37.2 are 101 for the IVA exemption, 303 for IGIC, and C01 for the customs franquicia.
What if I import before I move?
That is allowed, provided you commit to establishing residence within 6 months of importation. The normal route is the other way round: import within 12 months of establishing residence.
What cannot come in under the relief?
Professional materials other than portable instruments of the mechanical or liberal arts, and alcohol and tobacco beyond traveller allowances.
Can I bring my car?
Under the relief, yes, but a vehicle needs 12 months of ownership and use rather than six. We have not verified current matriculation and homologation costs in Spain, so we do not publish a figure for them.
What about pets?
We have not researched the 2026 pet import position and will not improvise one. Check the current requirements with a vet before you book the move; the paperwork has lead times of its own.
Can I sell the furniture once it arrives?
Not for 12 months, in either direction. Both reliefs prohibit selling, transferring, hiring or lending the goods within twelve months of import.
Does any of this affect the removals price?
Indirectly. Firms that handle the paperwork end to end charge for it, and in the reviews we read that service is one of the three things customers consistently praise. It is worth paying for if the alternative is losing the relief.