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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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For members

EES PASSPORT CHECKS

How will the new app for Europe’s EES border system work?

With Europe set to introduce its new Entry/Exit biometric border system (EES) in the autumn there has been much talk about the importance of a new app designed to help avoid delays. But how will it work and when will it be ready?

How will the new app for Europe's EES border system work?

When it comes into force the EU’s new digital border system known as EES will register the millions of annual entries and exits of non-EU citizens travelling to the EU/Schengen area, which will cover 29 European countries.

Under the EU Entry/Exit System (EES), non-EU residents who do not require a visa will have to register their biometric data in a database that will also capture each time they cross an external Schengen border.

Passports will no longer be manually stamped, but will be scanned. However, biometric data such as fingerprints and facial images will have to be registered in front of a guard when the non-EU traveller first crosses in to the EU/Schengen area.

Naturally there are concerns the extra time needed for this initial registration will cause long queues and tailbacks at the border.

To help alleviate those likely queues and prevent the subsequent frustration felt by travellers the EU is developing a new smartphone app.

READ ALSO: What will the EES passport system mean for foreigners living in Europe?

The importance of having a working app was summed up by Uku Särekanno, Deputy Executive Director of the EU border agency Frontex in a recent interview.

“Initially, the challenge with the EES will come down to the fact that travellers arriving in Europe will have to have their biographic and biometric data registered in the system – border guards will have to register four of their fingerprints and their facial image. This process will take time, and every second really matters at border crossing points – nobody wants to be stuck in a lengthy queue after a long trip.”

But there is confusion around what the app will actually be able to do, if it will help avoid delays and importantly when will it be available?

So here’s what we know so far.

Who is developing the app?

The EU border agency Frontex is currently developing the app. More precisely, Frontex is developing the back-end part of the app, which will be made available to Schengen countries.

“Frontex is currently developing a prototype of an app that will help speed up this process and allow travellers to share some of the information in advance. This is something we are working on to support the member states, although there is no legal requirement for us to do so,” Uku Särekanno said in the interview.

Will the 29 EES countries be forced to use the app?

No, it is understood that Frontex will make the app available on a voluntary basis. Each government will then decide if, when and where to use it, and develop the front-end part based on its own needs.

This point emerged at a meeting of the House of Commons European scrutiny committee, which is carrying out an inquiry on how EES will impact the UK.

What data will be registered via the app?

The Local asked the European Commission about this. A spokesperson however, said the Commission was not “in a position to disclose further information at this stage” but that travellers’ personal data “will be processed in compliance with the high data security and data protection standards set by EU legislation.”

According to the blog by Matthias Monroy, editor of the German civil rights journal Bürgerrechte & Polizei/CILIP the Frontex app will collect passengers’ name, date of birth, passport number, planned destination and length of stay, reason for travelling, the amount of cash they carry, the availability of a credit card and of a travel health insurance. The app could also allow to take facial images. It will then generate a QR code that travellers can present at border control.

This, however, does not change the fact that fingerprints and facial images will have to be registered in front of a guard at the first crossing into the Schengen area.

So given the need to register finger prints and facial images with a border guard, the question is how and if the app will help avoid those border queues?

When is the app going to be available?

The answer to perhaps the most important question is still unclear.

The Commissions spokesperson told The Local that the app “will be made available for Schengen countries as from the Entry/Exit System start of operations.” The planned launch date is currently October 6th, but there have been several delays in the past and may be another one.

The UK parliamentary committee heard that the prototype of the app should have been ready for EU member states in spring. Guy Opperman, Under-Secretary of State at the UK Department for Transport, said the app will not be available for testing until August “at best” and that the app will not be ready in time for October. The committee previously stated that the app might even be delayed until summer 2025.

Frontex’s Särekanno said in his interview: “Our aim is to have it ready by the end of the summer, so it can then be gradually integrated into national systems starting from early autumn”.

READ ALSO: How do the EES passport checks affect the 90-day rule?

Can the system be launched if the app is not ready?

Yes. The European Commission told The Local that “the availability of the mobile application is not a condition for the Entry/Exit System entry into operation or functioning of the system. The app is only a tool for pre-registration of certain types of data and the system can operate without this pre-registration.”

In addition, “the integration of this app at national level is to be decided by each Schengen country on a voluntary basis – as there is no legal obligation to make use of the app.”

And the UK’s transport under secretary Guy Opperman sounded a note of caution saying the app “is not going to be a panacea to fix all problems”.

When the app will be in use, will it be mandatory for travellers?

There is no indication that the app will become mandatory for those non-EU travellers who need to register for EES. But there will probably be advantages in using it, such as getting access to faster lanes.

As a reminder, non-EU citizens who are resident in the EU are excluded from the EES, as are those with dual nationality for a country using EES. Irish nationals are also exempt even though Ireland will not be using EES because it is not in the Schengen area.

Has the app been tested anywhere yet?

Frontex says the prototype of the app will be tested at Stockholm’s Arlanda Airport, in Sweden. Matthias Monroy’s website said it was tested last year at Munich Airport in Germany, as well as in Bulgaria and Gibraltar.

According to the German Federal Police, the blog reports, passengers were satisfied and felt “prepared for border control”.

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