Before reserving a German car, check the originals, the seller and transport. This guide connects the purchase with the ITV, taxes and Spanish registration.
Before reserving a car in Germany, check who is entitled to sell it, which originals you will receive and how it will reach Spain legally. A recent HU does not replace those checks. If Teil II, evidence of the seller's authority or a viable technical approval route is missing, do not pay a non-refundable deposit. Documents to cross-check.
This guide is for a private individual already resident in Spain who buys a used M1 passenger car, registered in Germany, for personal use. It does not cover relocation, businesses, historic vehicles or major modifications. The main tax route concerns mainland Spain and the Balearic Islands. Information checked on 8 September 2026.
In this guide: Documents · Condition · CoC and purchase · Transport · Registration · Budget · Checks · Frequently asked questions.
Start with the originals and the seller
Request the Zulassungsbescheinigung Teil I, the registration document, and Teil II, the second registration part. Compare the VIN on the car with the contract, HU and technical documents. A copy helps you prepare enquiries; it neither replaces the original nor establishes its authenticity. FZV: Teil I and police prevention advice.
The registered keeper's name does not, by itself, settle ownership; possession of Teil II is not enough either. If an intermediary is selling, require their authority or the chain of acquisition. If the car is financed, establish release and delivery of the documents before paying. A discrepancy does not automatically prove fraud, but requires a verifiable explanation. FZV § 14.
The HU and history do not tell you the same things as an inspection
Read the complete Hauptuntersuchung (HU) report, not just the date advertised as “TÜV”. Cross-check defects, documented repairs and mileage against invoices and servicing. A consistent sequence helps; undocumented periods remain unchecked. The statutory scope of the HU is not equivalent to a complete pre-purchase assessment. HU and service documentation.
Request a physical examination including a cold start, underbody, bodywork, diagnostics and a road test where possible. The report should state what was checked and what was inaccessible. Do not turn “no recorded incidents” into “accident-free”, or an inspection into a guarantee against future faults. Scope of the CarAudit inspection.
CarAudit offers inspections in Germany for customers of its Spanish website. Enquire about an inspection before committing your money, sharing the advert and confirming availability and access. The offer does not automatically include transport, registration or legal representation. Coverage and terms.
Resolve the CoC and invoice before signing
Send the Spanish ITV station the technical documents needed to assess the VIN, especially if the CoC is missing or the data differ. The CoC establishes conformity, not mechanical condition. A ficha reducida describes technical characteristics but does not create a type approval that does not exist. Confirm the acceptable route and its cost before paying the deposit. RD 750/2010.
Record the actual seller, VIN, final price, declared mileage, known defects, documents and delivery conditions in writing. For a private sale, DGT requires a contract with a translation and evidence of the applicable ITP; for a foreign trader, an invoice with VAT identification. A dealership acting solely as an intermediary does not thereby become the seller. DGT.
Used for VAT means more than 6,000 km AND more than six months since first entry into service, under the rule checked on 08.09.2026. If either condition is not met, the vehicle is new for VAT purposes even if already registered. Under the AEAT procedure for a private individual, the relevant form 309 is filed within thirty days of the transaction and always before final registration. Criteria and form 309 instructions.
A private sale of a used car carries no VAT on that sale; check the competent ITP authority. With a trader, distinguish the ordinary and margin schemes: the absence of separately itemised VAT does not establish that you must pay ITP. If the trader arranges a distance sale with transport, do not assume taxation is always in Germany either. Request the final invoice and do not add Spanish VAT a second time without grounds. VAT, distance sales and TPO.
Choose how the car will leave Germany before booking your journey
Ausfuhrkennzeichen are the specific registration route for export. Their validity depends on insurance and authorisation conditions; the HU must cover the requested period. Confirm the competent office, documents, Kfz-Steuer (German vehicle tax) and any authorised recipient for notices. Berlin publishes local requirements for applicants without German residence: do not turn them into an identical nationwide procedure. FZV § 45 and Berlin.
In that process, the previous Teil I is withdrawn, an export document is issued and Teil II is updated. Collect the resulting originals, not a promise to post them later. Kurzzeitkennzeichen are different: Berlin describes their use for tests and transfers within Germany; without a valid HU, they may be limited to local inspection journeys. Do not buy them as an automatic substitute for export plates. Export, Kurzzeitkennzeichen and restrictions.
Before driving back, check with the authorities that the permit is accepted in Spain and every transit country, and with the insurer that the dates and territory are covered. Do not assume the seller's plates and policy remain valid after the sale. If you cannot document a lawful route, hire a carrier and check its liability for damage. European transfers and insurance.
From the ITV to Spanish registration
Arrange the ITV to obtain the Spanish ITV card and prepare the taxes without waiting until the final step. The German HU is supporting evidence, not an automatic replacement for that card. Then submit to DGT the current German documents, proof of acquisition, ITV card, identification (DNI or foreign-national documents according to your circumstances) and address, tax evidence and application; if someone represents you, provide proof of authorisation. Spanish procedure and DGT.
ITP on a private purchase depends on the competent autonomous-community or foral tax authority: confirm the tax base, rate, form and deadline before signing. Do not apply a generic percentage. Madrid and Catalonia publish their own procedures. Madrid and Catalonia.
The registration tax, IEDMT, may apply to a used car already registered in Germany; also check whether a foral authority administers it. Form 576 is the self-assessment; 05 and 06 concern specific cases, respectively requiring and not requiring prior recognition. A zero liability is not the same as an exemption. For used cars, the base starts from the fiscal market value with statutory adjustments, not automatically the price paid. AEAT 576, 05 and 06.
As at 08.09.2026, the basic mainland/Balearic rates are 0%, 4.75%, 9.75% and 14.75% for CO2 ≤120; >120 and <160; ≥160 and <200; and ≥200 g/km, unless a different regional rate applies. Where CO2 evidence is required but missing, category 4 applies: do not enter zero or copy another version from the advert. Law 38/1992 and AEAT table.
IVTM is municipal: confirm the local authority, rate and any apportionment. Once the relevant taxes have been paid or accounted for, pay the DGT fee and apply for registration. The receipt does not authorise driving. After approval, collect the registration document, order the plates and insure the car before using it. Green plates while awaiting final registration also require an application and documents: they do not cure an incomplete file. IVTM, registration and temporary permit.
On the ordinary route within the EU, a car with Union-goods status does not carry the customs duty of a Swiss import. Buying in the EU. The Balearic Islands are within the VAT territory. The Canary Islands require their own declaration and IGIC assessment; Ceuta/Melilla are outside the Union customs territory and apply IPSI, not this same tax calculation. VAT territory, Canary Islands and Ceuta/Melilla.
Budget for the transaction, not an invented import total
“To be determined” means a figure or quotation is missing, not that the cost is zero. Do not add both carrier transport and driving back as compulsory costs, or duplicate VAT already included. Territorial items are alternatives. Separate one-off expenses from recurring insurance.
| Item | Amount | Condition | Sources |
|---|---|---|---|
| Vehicle price | To be determined | The final offer and its tax scheme are missing. | ES05 |
| History and translations | To be determined | The necessary documents and quotations are missing. | DE09 ES01 |
| CarAudit inspection | 289 EUR | Public price on 08.09.2026, including VAT; confirm availability and scope. | BR01 BR03 BR05 |
| CoC or alternative technical route | To be determined | Acceptable documentation for this VIN remains to be established. | ES04 |
| German procedure, plates and Kfz-Steuer | To be determined | Office, permit and duration are missing; do not use a fictitious national fee. | DE03 DE05 |
| Collection, fuel, tolls and ferry | To be determined | Route and dates are missing; an alternative to carriage. | Individual quotation |
| Carrier | To be determined | A door-to-door quotation is missing; do not duplicate driving back. | Individual quotation |
| Insurance for driving during transfer | To be determined | Permit, dates and countries covered are missing. | ES17 ES31 |
| Spanish ITV | To be determined | Station and type of inspection are missing. | ES01 ES04 |
| ITP, where applicable | To be determined | Authority, seller and applicable tax base are missing. | ES13 ES14 ES28 |
| VAT on a vehicle new for tax purposes | To be determined | Only if it does not meet both used-car criteria; the tax base is missing. | ES05 ES11 |
| IEDMT | To be determined | Fiscal value, evidenced CO2 and territorial rate are missing. | ES07 ES08 |
| Municipal IVTM | To be determined | Municipality, tax data and registration date are missing. | ES15 |
| DGT fee 1.1 | 99.77 EUR | Ordinary passenger car; amount on 08.09.2026, excluding plate manufacture. | ES02 |
| DGT fee 1.4 for green plates | 20.61 EUR | Only if applying for a temporary permit; amount on 08.09.2026, excluding plates and insurance. | ES16 |
| Manufacture of Spanish plates | To be determined | Supplier and final or temporary plates are not specified. | ES02 ES16 |
| Insurance for use in Spain | To be determined | Driver and cover are missing; separate from one-off administrative expenditure. | ES31 |
| Optional administrative agent | To be determined | Instructions and fees are missing; not included in CarAudit. | ES02 BR05 |
| IGIC or IPSI and territorial clearance | To be determined | Special destination only; territory and vehicle are missing. Do not add both taxes. | ES19 ES20 |
Six checks to identify what is missing
Every check starts as pending. Mark a row as checked only once all its applicable conditions have been checked. A discrepancy takes priority over any favourable mark; completing the list neither approves the purchase nor guarantees registration.
| Check | What to cross-check | What it means | What it does not prove | If there is a problem | Sources | Status |
|---|---|---|---|---|---|---|
| Identity and documents | VIN on the car and current original Teil I and II. | Link the vehicle with registration documents. | Authenticity or indisputable ownership. | Stop payment and clarify any replacement or discrepancy. | DE01 DE02 DE03 DE08 | To check |
| Seller and sale | Identity, authority to sell, contract or invoice and tax scheme. | Record who is selling and what is agreed. | Automatic absence of third-party rights. | Require evidence of representation or release and correct the transaction. | DE02 ES01 ES05 | To check |
| HU and history | HU report, servicing, invoices and mileage sequence. | Show documented results and work. | Complete history or freedom from accidents. | Ask the issuer for clarification and evidence for the uncertain period. | DE07 DE09 | To check |
| Current condition | Inspection report, photographs and access limitations. | Describe what was checked during that visit. | Every present or future fault. | Clarify uninspected areas and assess defects before paying. | BR02 BR05 | To check |
| Departure and transport | Export documents, valid plates and insurance, or a carrier order. | Support the chosen transfer method. | Universal validity of any temporary plate. | Confirm countries and dates; without cover, do not drive. | DE03 DE04 ES17 ES31 | To check |
| Spanish file | CoC or accepted route, ITV card, purchase, identification, address and applicable ITP/VAT, IEDMT and IVTM evidence. | Assemble the elements needed to request registration. | Automatic DGT approval. | Complete each requirement with the ITV and competent authorities. | ES02 ES04 ES08 ES15 | To check |
Documents or conditions still need checking. Do not treat the file as complete.
Frequently asked questions
Can I buy the car without the original Teil II?
Do not make an irreversible payment trusting that it will arrive later. Ask the seller to resolve its absence through the relevant procedure and also verify their authority to sell. A valid duplicate may exist, but a photograph does not replace it. Possession of Teil II alone does not prove indisputable ownership either. FZV § 14.
Does a recently passed German HU avoid the Spanish ITV?
It does not automatically replace the ITV card needed to register in Spain. Supply the German report so the station can assess the documents and applicable procedure. Passing the HU is also not equivalent to a full pre-purchase inspection: history, damage and current condition still need checking. DGT and HU scope.
Can I use Kurzzeitkennzeichen to drive back from Germany?
Do not treat them as automatic permission to drive to Spain. They differ from Ausfuhrkennzeichen and their use has conditions and restrictions. Before paying for plates, confirm acceptance in every country with the authorities and cover with the insurer. Without sufficient confirmation, hire transport. Berlin and Your Europe.
Does an invoice without separately itemised VAT mean I must pay ITP?
Not necessarily. It may be from a trader applying the margin scheme. Check who is actually selling and which scheme the invoice records; do not infer this from the advert or the absence of a VAT line. A vehicle new for tax purposes requires a different assessment. Your Europe and AEAT.
What should I do if the CoC is missing?
Check the technical route before paying a non-refundable deposit. The ITV must be able to identify the vehicle's approval and data; a manufacturer's duplicate or other acceptable documentation may be needed. A ficha reducida describes characteristics but does not create a type approval that does not exist. Do not budget for the solution without reviewing the VIN. RD 750/2010.
Can I drive for thirty days while gathering the paperwork?
There is no such general permission. The thirty-day tax deadline in Article 65.1.d, checked on 08.09.2026, concerns applying for registration from the legally defined start of use; it does not authorise any foreign registration. An ITV appointment or application receipt is not enough either: you need a valid registration regime and insurance. Law 38/1992 and DGT.
Before accepting a discrepancy “because it can be sorted out later in Spain”, return to the missing document. Ask CarAudit about checking the car in Germany and check the scope. Decide with the condition and documents checked, not on price alone.



