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TAXES

Reader question: Which items are exempt from duty for Britons moving belongings to Spain?

Brexit has ushered in a host of extra rules and restrictions on imports to Spain from the UK, but what is the rule for people bringing household items - either if you're moving to Spain or just want to bring a few belongings to your second home in Spain?

Reader question: Which items are exempt from duty for Britons moving belongings to Spain?
Photo: Loic VENANCE/AFP

Moving house within the EU is pretty simple – load up a van with stuff and cross freely across borders until you reach your destination.

But since the UK left the EU, bringing any goods from the UK to Spain has become a lot more complicated.

So what’s the deal if you want to move and bring all your possessions over, or you just want to shift some furniture or household items to a second home in Spain?

Well, there are quite a few things to consider.

The following information is taken from Spain’s Agencia Tributaria tax agency, Spanish foreign ministry sources and European law portal EUR-lex. In some cases the information provided by them differs slightly so it may be useful to use a forwarding agent or customs clearance agent in Spain.

Remember as well that the Canary Islands have a different tax regime called IGIC. This article will focus on the duty tax applicable under the IGIC tax laws that apply to the rest of Spain.

Personal belongings

This includes all manner of personal property that people are transferring from their normal residence in a non-European country – in this case the UK – to a European country, Spain.

However, Britons are only exempt from these charges if they have been living legally as a resident in Spain for no more than 12 months. After that, Britons bringing in personal goods to their homes in Spain could well be taxed on them. 

New British residents in Spain will therefore have a year to bring over without paying duty their furniture, electronics, kitchen appliances and other personal goods, some of which fall under the categories listed below.

According to the latest information published by Spain’s tax agency in March 2021, these belongings should have been owned/used for at least six months before they can be taken to Spain duty-free.

The items can’t be rented, loaned or lent and certain personal belongings may still have to be accredited if Spanish customs requires it.

It is possible for Britons to move their belongings over to Spain before they’ve obtained residency, as long as they commit to staying in Spain for the following six months and that they show proof of the residency process or their registration at a town hall in Spain (padrón). 

It is also necessary for them to have lived consecutively for 12 months in a non-EU country for them to be exempt from duty when importing their belongings to Spain.

Photo: JOSEP LAGO/AFP

The following belongings fall under Spain’s 12-month VAT exemption rule:

*Pets: Find out more about the rules for travelling with pets between Spain and the UK here.

Imported goods after marriage: goods imported to Spain after a couple gets married, provided that the person concerned has resided outside the EU for at least 12 consecutive months and can prove that they have been married.

Inherited goods: Personal belongings inherited by people residing in Spain and the EU

Study or work goods: equipment needed to carry out a trade, study material and other furniture for students who come to study in the EU. 

Vehicles: bikes, motorcycles, cars and other vehicles such as boats and their add-ons that are meant for private use. “The time given for the exemption of VAT on vehicles is 12 months,” writes Spain’s tax agency, suggesting that even those who have been resident in Spain for more than a year may still import their vehicle duty free until the end of the 2021, marking 12 months since the UK left the EU. Find out more about importing a vehicle here. The key step-by-step guide for importing a car into Spain

When do Britons moving belongings to Spain need to pay duty?

As explained above, if the UK national has resided in Spain for over a year, they may have to pay duty on personal belongings such as furniture or appliances. 

In this case, the item’s value may be the determining factor and it cannot be of a commercial nature. 

Then there are the limits on consumables such as alcohol and tobacco Britons were no doubt familiar with already, but new rules apply to them as non-EU citizens.  

According to Spain’s leading airport operator AENA, “some goods and products are subject to specific regulations (total value, quantity, etc.) when entering or leaving Spain on flights with third countries, Ceuta, Melilla and the Canary Islands”.

Tobacco

In principle, there is no limit to the amount of tobacco that you can transport to Spain, as long as it is for personal use. However, if the tobacco exceeds the following amounts, you must declare it at customs upon arrival and pay import duties, VAT and excise duties, or the authorities may confiscate them:

Cigarettes: 200.

Cigarillos: 100 ( with a maximum weight of 3 g./unit).

Cigars: 50.

Rolling tobacco: 250 g.

Alcohol 

Similarly, if you transport alcoholic beverages from Spain to the UK above the following amounts, you will have to declare it at Spanish customs and pay import duties or the authorities may confiscate them.

Alcohol and alcoholic beverages higher than 22 percent vol: 1 litre limit

Alcohol and alcoholic beverages lower than 22 percent vol: 2 litres limit.

Wine: 4 litres.

Beer: 16 litres

Any combination of the above can be brought in by Britons arriving in Spain as long as their individual limits aren’t surpassed.

Banned items

Products such as meat and meat-based foods, dairy produce, vegetables, plants, seeds and certain medications may not be subject to duty but that’s because they are now banned for Britons entering Spain as non-EU citizens. Find out more here

You can find out more about the requirements and the paperwork here – How Britons can import belongings into Spain duty-free post-Brexit

READ ALSO:

Member comments

  1. How about vice versa, what’s the situation with moving personal possessions back to the UK from Spain ?

  2. What about after 12 months? What are the tax costs? What if I have lived for more than 12 months and then inherit things?

  3. We have a holiday home in Spain. We’ve recently purchased a small chain saw in the uk to take over with us in the suitcase. We paid £150. Do we have to
    Declare the item? Do suitcases get checked for goods? How much duty would we have to pay?

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TRAVEL NEWS

EES: Could the launch of Europe’s new border system be delayed again?

After being postponed several times already Europe's new biometric Entry/Exit border system (EES) is set to be rolled out in October, but with fears of lengthy queues, problems with a new app and demands for more time, could it be postponed again?

EES: Could the launch of Europe's new border system be delayed again?

Could the entry into operation of the EU entry/exit system (EES), the new biometric passport checks for non-EU citizens at the Schengen area’s external borders, be delayed yet again?

Originally planned for May 2022, EES has already been postponed many times.

The current launch date, set for October 2024, was chosen to avoid periods of peak traffic and France in particular had requested to avoid it being launched until after the Paris Olympics this summer.

When asked to confirm the October start date this week a spokesperson for the EU’s Commission told The Local that the “roadmap” for the EES IT system foresees it will be ready for Autumn 2024. But the actual start date, in other words, the day when passengers will have to register, would be confirmed nearer the time.

The spokesperson said: “The exact date will be determined by the European Commission and announced on the EES official website well in time for the start of operations.”

READ ALSO: Your key questions answered about Europe’s new EES passport checks

But the reasons are adding up to suggest an October start date is optimistic, perhaps even unlikely.

In the annual report on the ‘State of Schengen’ published last week, the European Commission spelt out that severe challenges remain if member states are to be ready on time.

“In 2023, efforts to ensure the entry into operation of the Entry-Exit System in the autumn of 2024 were accelerated… While important progress has been made across the Schengen area, some Member States are still falling behind, notably regarding the effective equipment of border crossing points. The Commission calls on all Member States to urgently accelerate preparations to ensure the timely implementation of the system…”

A map in the report shows that preparation is still “in progress” in 13 Schengen area countries, including Germany, Norway and Switzerland. “Outstanding issues” still impact Portugal, Malta and Bulgaria.

The state of play for the preparations for EES across EU and Schengen states. Image: European Commission.

There are also reports that EU heavyweight Germany is trying to persuade Brussels to delay.

Matthias Monroy, editor of the German civil rights journal Bürgerrechte & Polizei/CILIP claimed on his website that “the German government is lobbying in Brussels to postpone the date once again, as otherwise the German tests of the EES cannot be completed in full. Other EU countries are also behind schedule, with only eight of them having reported successful integration.”

Even on a French government website it talks of EES being rolled out some time “between the end of 2024 and 2025” rather than stating October 2024.

And according to recent media reports, French airports have been advised to be ready for November 6th, rather than October. 

READ ALSO: EES and Etias – what are the big upcoming travel changes in Europe?

A planned EU app, believed to be essential to the smooth operation of EES because it would allow non-EU visitors to register in advance of travel will not be ready, Gwendoline Cazenave, Managing Director of Eurostar International, the company operating train services via the Channel Tunnel, has told the BBC. The EU however insists the app does not need to be up and running before EES is introduced.

In the UK, which will be heavily impacted by EES due to the fact it is no longer in the EU and so British travellers are no longer EU citizens, the House of Commons European scrutiny committee is conducting an inquiry on the potential disruption the introduction of the EES will cause at the border.

Several respondents have recently raised the alarm about the possible delays the system could cause, especially at the UK-France border, which is used by millions of passengers each year who head to France and other countries across Europe.

Ashford Borough Council in Kent has warned of the possibility of more than 14 hours queues to reach the Port of Dover, which has already been struggling increased checked after Brexit.

The BBC reported that back in March, a P&O Ferries director said the IT system should be delayed again.

Airlines have also complained about the fact pre-travel EES requirements would make last minute bookings impossible.

The Union des Aéroports Français (UAF), which represents airports in France, has simply said more time is needed.

In other words, it would be little surprise if the roll out was delayed again beyond October 2024.

But the Commission spokesperson told The Local that “the timeline for the entry into operation of the EES took into account all the necessary activities to be performed by all relevant stakeholders to ensure a timely entry into operation. 

“The Commission is working very closely with eu-Lisa [the EU agency in charge of the IT system], the Member States and carriers to ensure that everything is ready for the timely and successful launch of the Entry Exit System.

“The roadmap for the delivery of the new IT architecture foresees that the Entry/Exit system will be ready to enter into operation in Autumn 2024.”

New digital border

The EES is a digital system to register travellers from non-EU countries when they cross a border in or out of the Schengen area, the travel-free area. It will be deployed in 29 countries across Europe including 25 EU states plus Norway, Switzerland, Iceland and Liechtenstein. Ireland and Cyprus are the only EU members who won’t apply the EES system.

It doesn’t apply to non-EU nationals who are legally resident in an EU/Schengen area country or those with dual nationality of an EU /Schengen county. The system was designed to increase security and to ensure that non-EU nationals visiting the Schengen area short-term do not stay more than 90 days in any 180-day period.

Instead of having the passport stamped, travellers will have to scan it at self-service kiosks before crossing the border. However, fingerprints and a photo will have to be registered in front of a guard at the first crossing and there are huge concerns the extra time needed could generate long queues in the UK, where there are juxtaposed border checks with the EU.

Preparations are ongoing throughout Europe and some countries have made good progress.

In France, Getlink, the operator of the Channel Tunnel, has recently reported that new EES infrastructure is finished at its French terminal of Coquelles, which will allow travellers to register their biometric data while travelling.

Eurostar is also installing 49 kiosks in stations for the registration of passengers. But the Union des Aéroports Français (UAF), which represents airports in France, said more time is needed.

Exempted

Meanwhile, the Polish government has urged UK citizens who are beneficiaries of the EU-UK Withdrawal Agreement to get a residence permit “in the context of EES/ETIAS”, even though there was not such an obligation to stay legally in Poland post-Brexit.

“Having such a document is beneficial as it will exempt from future Entry/Exit System (EES) registration when crossing external borders and from the need to obtain an ETIAS travel permit in relation to short-term travel to EU/Schengen countries,” the government page says.

This article as published in collaboration with Europe Street news.

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