Moving from the US to Spain
Spain's tax agency, the Agencia Tributaria, publishes guidance written for people moving their habitual residence into Spain from outside the EU, and it addresses the US case directly.
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Belongings can enter free of customs duty and VAT when conditions are met. Sea freight in a container is the typical way to bring a household over, though some people send a smaller air shipment ahead.
Documents and customs basics
Prove twelve months abroad
The applicant must have lived outside the EU customs territory for twelve consecutive months before the move and intend to make Spain their habitual residence. Evidence can be a tax address, utility bills, an insurance contract, employment contracts or school enrolments. Attending a university or school in Spain does not by itself count as moving your habitual residence for the VAT exemption. Source
Show the move and the use of the goods
The agency asks for a document ending the previous residence abroad, plus proof of residence in Spain such as a foreigner identity card application. To show six months of use, the declarant submits a detailed list of the goods on the form annexed to the agency's 2026 note, with estimated value and an approximate acquisition date. Source
Claim the relief on the import declaration
No prior application is needed. Under the agency's 2026 note, which replaced the 2021 guidance, the customs duty relief and VAT exemption are requested in the H1 customs declaration itself, using specific additional procedure codes. Household items can be grouped under a single code for personal property, but vehicles cannot and must be declared separately. Source
Respect the deadlines and conditions
Goods must be cleared within twelve months of establishing residence, or earlier on a six-month undertaking backed by a security that customs sets. For twelve months after clearance they cannot be lent, pledged, rented or transferred without informing customs. Source
Check what is excluded
Alcoholic products, tobacco, commercial means of transport and professional materials other than portable instruments are excluded from the duty relief. For the VAT exemption, alcohol and tobacco above the quantities set in their own rules are excluded. Source
Declare a car on its own
To qualify, a car must be a used one that you drove at your former home for at least six months. Source
Exporting a car from the US side
If a used vehicle is shipped by sea or air, CBP must receive the documentation, with the original title as the core document, and see the vehicle at least 72 hours before export. Source
What your estimate needs
Your estimate starts from your inventory: the rooms, the larger items and anything that needs special handling, such as a vehicle. Share your list and your move date, and your consultant confirms the details for your route.
FAQ
Moving from the US to Spain
What does a Spain estimate need?
A room-by-room inventory. The same list, with approximate values and dates, doubles as the detailed relation of goods the Spanish agency requests.
Do I need approval before shipping?
The agency says no prior application is needed, since the relief is requested on the import declaration.
Can I ship before I move to Spain?
Yes, if you undertake to settle within six months and lodge the security that customs requires.
What proves I lived abroad?
The agency gives examples such as a fiscal address, insurance contracts and utility bills, and says any means of proof is accepted.
Sources
- Agencia Tributaria: Traslado de residencia, franquicias y exenciones (opens in a new tab)
- Agencia Tributaria: Information Note 08/2026 on transfer of residence relief (opens in a new tab)
- Agencia Tributaria: Vehicles in a change of residence (opens in a new tab)
- U.S. Customs and Border Protection: Exporting a Motor Vehicle (opens in a new tab)
Last updated November 1, 2026
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