Agree on the Danish export price and any tax refund, verify original documents and arrange a lawful journey to Spain.
This guide is for a private individual already resident in Spain buying a used, registered M1 passenger car in Denmark for personal use. Before paying a non-refundable deposit, check the VIN, seller, originals, export and lawful transport. Moving residence, business purchases, historic vehicles and major modifications are excluded.
The registreringsattest, encumbrances in Bilbogen and the refund agreement can change the purchase. Set the price, applicant and beneficiary, originals and an alternative if you cannot drive lawfully.
The correct territorial branch · Originals, seller and registers with limitations · Deregistration and refund are separate procedures · The temporary permit does not validate the whole route · ITV, taxes and DGT · Budget · Checks · Frequently asked questions
The correct territorial branch
The guide covers mainland Spain and the Balearic Islands: an ordinary purchase of a used EU vehicle is not an import from a third country. The Canary Islands are outside Spanish VAT: with proven Union status, separate the entry declaration and IGIC from clearance of a third-country vehicle; without that evidence do not rule out customs duty. Ceuta and Melilla are outside the Union customs and VAT territories, with their IPSI regime. Identify regional or foral competence and the municipality. ES06, ES19, ES20
Originals, seller and registers with limitations
Require the current registreringsattest, parts 1 and 2. Cross-check the physical VIN, primary owner and user against the contract or invoice. Secondary owners or users may not appear. A registration entry does not guarantee civil ownership, freedom to sell or absence of finance. If the certificate is missing, resolve official replacement and the chain of contracts back to the registered owner before paying; a copy of part 1 or a temporary certificate does not allow re-registration. DK-OFF-03
Search Bilbogen by VIN for registered mortgages and retention of title. Require documentary discharge of any encumbrance, not a promise. It is not a register of owners or complete history. Motorregistret provides technical data and earlier valuations; it does not establish every accident, repair, mileage reading or debt. Cross-check results against originals, maintenance, repairs and mileage. An empty result does not mean there are no problems. DK-OFF-04, DK-OFF-08
A physical inspection complements documents and registers: request scope, observations and unchecked parts. Before committing money, ask CarAudit whether it can accept that vehicle and location. Denmark does not appear in the Spanish list consulted; availability, inspection and battery checks require individual confirmation and a quotation. An appointment, detection of every defect, transport, registration and legal representation are not guaranteed. BR02, BR03, BR05
Deregistration and refund are separate procedures
Coordinate deregistration and the return of ordinary plates with a plate provider and keep receipts. Its charge is individual. Automatic notification to the previous insurer does not create cover for you; returned plates cannot be used to travel either. Allocate responsibilities and handover timing in the contract. Keep original registration, purchase, technical, approval and departure documents for Spain. DK-OFF-05, DK-OFF-03, ES01
Separate registreringsafgift, advertised price, contractual export price and any eventual refund. The refund belongs to the documented owner: the registered owner is presumed unless another ownership is proven; multiple owners must agree on the recipient. The contract may reserve the right to the seller with sufficient documentation. You have no automatic discount: specify the applicant, beneficiary, evidence obligations, risk of refusal and any subsequent adjustment. DK-OFF-01, DK-OFF-02, DK-OFF-08
Only if a refund is requested: extended registration and customs inspection, Motorstyrelsen valuation, plate return and evidence of ownership, sale and actual export. The report must be no more than four weeks old at application; the car must leave within three months following the application, even if evidence is supplied later. If the deadline is missed, a new application and valid report are needed. The fee is DKK 2,250 per vehicle, checked on 09.09.2026; it is not a compulsory fee for every sale. DK-OFF-01, DK-OFF-02, DK-OFF-07
The refund starts from the Danish tax equivalent to importing that car, less 15%, with a minimum deduction of DKK 8,500 for passenger cars; not from the tax originally paid. A registered encumbrance, vehicle eligibility, incomplete documents or public debts may prevent or delay payment. A decision or prior binding ruling can establish the valuation, but do not count on money not received. The optional ruling costs DKK 500, as checked on 09.09.2026, and is separate from requesting a refund. DK-OFF-01, DK-OFF-02, DK-OFF-09
The temporary permit does not validate the whole route
A prøvemærke permits certain uses of unregistered vehicles, including the specified export case. On 09.09.2026 it cost DKK 100 per day with Danish third-party liability included; it lasts at most seven days and only the named person may drive. A route exists for foreigners through AKR or without MitID. Confirm VIN, purpose, dates, driver and technical condition. DK-OFF-06
Motorstyrelsen confirms the journey from Denmark to or through Germany; it requires other countries to be checked. Request written confirmation of recognition and cover, territories and exclusions for every leg and Spain. Included insurance does not establish comprehensive coverage. If evidence is missing, arrange professional vehicle transport and separately resolve lawful presentation at ITV. DK-OFF-06, ES17, ES31
ITV, taxes and DGT
Before a non-refundable deposit, ask ITV about an admissible route for that VIN: CoC, ficha reducida or other type-approval documentation. A ficha reducida does not create missing type approval. Keep a valid Danish technical inspection; the extended refund inspection does not replace a physical inspection, ITV card or Spanish acceptance. DK-OFF-01, DK-OFF-03, ES04, ES01
Used status for VAT requires more than 6,000 km and more than six months since first entry into service, simultaneously. If either criterion is not met, the new-means-of-transport branch applies; for a private individual under ordinary AEAT administration, form 309 is filed within thirty days of the transaction and before definitive registration. Do not apply it to every used car. ES05, ES11
For a private sale, separate regional or foral ITP from business VAT. With a dealer, identify the invoice, ordinary VAT, margin scheme or distance sale: no separately stated VAT does not make the sale private, and transport may change taxation. Do not always assume Danish VAT or add alternative regimes together. ES05, ES12, ES28
IEDMT for a used car uses tax market value and the legal treatment of residual indirect taxes, not automatically the advertised price. For mainland Spain and the Balearic Islands, basic rates checked on 08.09.2026 and subject to territorial variation: up to 120 g/km, 0%; above 120 and below 160, 4.75%; from 160 and below 200, 9.75%; from 200, 14.75%. Required but unproven CO2 does not mean zero; do not use the advert. ES07, ES08
Form 576 is for self-assessment; 05 and 06 concern different cases with or without prior recognition. A zero rate is not an exemption. Determine ITP with the competent authority and IVTM with your municipality, including the amount and proration. Submit originals, the ITV card, a translated contract and proof of ITP where applicable, or the dealer's invoice with VAT identification, and the remaining evidence to DGT. ES09, ES10, ES15, ES01, ES02
Article 65.1.d sets thirty days from the legal start of use in Spain to apply for definitive registration; it does not authorise driving or require completion within that period. Spanish green plates, with a definitive-registration application and corresponding documents, last 60 days: extension is conditional, not automatic. Fee 1.4 is EUR 20.61 and ordinary fee 1.1 EUR 99.77, checked on 08.09.2026; physical plates and insurance are separate. ES07, ES16, ES02
A budget without anticipating the refund
Known amounts are dated; the rest need individual calculation. Retain DKK and EUR without converting at an assumed rate. Do not add driving and transport or incompatible taxes; do not deduct a pending refund.
| ID | Item | Amount | Condition | Sources |
|---|---|---|---|---|
| purchase | Contractual price | Individual calculation | Offer, currency and regime are missing; do not deduct a refund. | DK-OFF-02, ES05 |
| history | History and documents | Individual calculation | The requested report and document are missing. | DK-OFF-04, DK-OFF-08 |
| inspection | CarAudit inspection | Individual calculation | DK requires individual acceptance and quotation. | BR03, BR04 |
| battery | Battery diagnostics | Individual calculation | Danish option and availability unconfirmed. | BR03, BR04 |
| binding | Binding ruling | DKK 500 | Optional; 09.09.2026; separate from requesting a refund. | DK-OFF-09 |
| refund_request | Refund application | DKK 2,250 | Refund applicant only; 09.09.2026. | DK-OFF-01, DK-OFF-07 |
| refund_inspection | Extended inspection | Individual calculation | Refund branch; inspection-centre price missing. | DK-OFF-01 |
| deregistration | Deregistration and plate return | Individual calculation | The provider sets the charge. | DK-OFF-05 |
| possible_refund | Possible refund | Individual calculation | Decision, beneficiary and receipt are missing; no deduction. | DK-OFF-01, DK-OFF-02 |
| temporary_sticker | Prøvemærke per day | DKK 100 | 09.09.2026; Danish third-party liability included, not the complete route. | DK-OFF-06 |
| transfer_insurance | Additional transfer coverage | Individual calculation | Policy, driver, dates and territories are missing. | DK-OFF-06, ES31 |
| carrier | Vehicle transport | Individual calculation | Origin, destination and quotation are missing; alternative to driving. | ES17 |
| road_trip | Collection, fuel and tolls | Individual calculation | Route, dates and consumption are missing. | ES17 |
| technical | CoC or technical route | Individual calculation | Admissible route for the VIN missing; do not add alternatives. | ES04 |
| translations | Translations | Individual calculation | Originals and recipient's requirements are missing. | ES01 |
| itv | ITV and lawful presentation | Individual calculation | Station, inspection and logistics are missing. | ES01, ES04 |
| itp | ITP where applicable | Individual calculation | Regime, valuation and regional or foral competence are missing. | ES28 |
| iva_new | VAT on new means of transport | Individual calculation | Applicable new-vehicle branch only; taxable base missing. | ES05, ES11 |
| iedmt | IEDMT | Individual calculation | Tax value, accepted CO2 and territory are missing. | ES07, ES08 |
| ivtm | IVTM | Individual calculation | Municipality, amount and registration date are missing. | ES15 |
| dgt_registration | DGT fee 1.1 | EUR 99.77 | 08.09.2026; excludes ITV, taxes and plates. | ES02 |
| dgt_temporary | DGT fee 1.4 | EUR 20.61 | 08.09.2026; temporary permit if applicable. | ES16 |
| spanish_plates | Plate manufacture | Individual calculation | Supplier and plate type are missing. | ES02, ES16 |
| gestoria | Optional administrative agent | Individual calculation | Instructions and quotation are missing. | ES02, BR05 |
| spanish_insurance | Insurance in Spain | Individual calculation | Driver and cover are missing; separate from the procedure. | ES31 |
| territory_tax | IGIC or IPSI | Individual calculation | Relevant territory only; status and clearance are missing. | ES19, ES20 |
Six pending checks
Conflict found takes priority, followed by To check. Only checking all relevant conditions allows Document checked. Also document any exception or inapplicability. The checklist does not authorise buying or guarantee condition or registration.
| Check | Required evidence | What it means | What it does not prove | If there are discrepancies | Sources | Status |
|---|---|---|---|---|---|---|
| Vehicle and registration | VIN and current originals of both parts. | Link the car and registration. | Do not prove civil ownership or every ownership interest. | Resolve differences and replacement before paying. | DK-OFF-03 | To check |
| Seller and sale | Identity, acquisition chain, authority, contract or invoice and regime. | Identify the counterparty and agreed price. | Do not grant a refund or discharge encumbrances. | Clarify ownership, beneficiary and obligations. | DK-OFF-02, DK-OFF-03, ES05, ES12 | To check |
| History and mileage | Bilbogen, Motorregistret, maintenance and cross-checked readings. | Show available records and evidence. | Do not guarantee complete history or freedom from debts. | Clarify inconsistencies and require documentary discharge. | DK-OFF-04, DK-OFF-08 | To check |
| Physical inspection | Report, scope, defects and unchecked parts. | Describes what was observed. | Does not guarantee detection of every fault or ITV acceptance. | Resolve omissions and technical assessment. | BR02, BR05, ES04 | To check |
| Export and transfer | Deregistration, plates, technical condition, dates, driver, insurance and route; refund where applicable. | Document departure and the chosen method. | Do not guarantee payment or validity beyond the permit. | Complete evidence or use vehicle transport. | DK-OFF-01, DK-OFF-05, DK-OFF-06, ES17 | To check |
| Spanish file | Originals, type approval, ITV, taxes, IVTM and DGT. | Prepare the application. | Filing is not the same as registration. | Consult ITV and the competent authority. | ES01, ES02, ES04, ES07, ES15 | To check |
Documents or conditions still need checking. Do not treat the file as complete.
Use Tab/Shift+Tab, arrow keys, Enter or Space; there are labels, visible focus and an accessible result announcement. “Reset checklist” returns all six rows to “To check”. “Print checklist” preserves rows, states, result, sources and limitations. Without JavaScript, the complete table remains available. It collects no personal data, calculates no amounts and does not automatically validate documents.
Frequently asked questions
Does the advertised price include Danish registration tax that can be recovered?
You cannot isolate a refund from the advert. Separate the domestic price, agreed export price and conditional refund. The Danish vehicle valuation is used to calculate equivalent import tax; 15% is deducted, at least DKK 8,500 for a passenger car. It is not a guaranteed discount for you. DK-OFF-01, DK-OFF-02, DK-OFF-08
Who applies for the refund, and when can I rely on a definitive export figure?
The owner applying and the beneficiary must be documented; the registered owner is presumed unless proved otherwise and, if there are several, they must agree who receives payment. Set the price, applicant, recipient and obligations by contract. The administrative decision or prior binding ruling establishes the valuation, not the seller's estimate. Do not spend the refund before receiving it. DK-OFF-01, DK-OFF-02, DK-OFF-09
Do Danish temporary plates or permits cover the whole journey to Spain?
Not automatically. Check VIN, named driver, purpose, dates, technical condition, written coverage and recognition in every country and Spain. Denmark confirms departure to or transit through Germany, not the remaining legs. Included third-party liability does not mean comprehensive coverage; without complete evidence, use vehicle transport and separate lawful presentation at ITV. DK-OFF-06, ES17, ES31
Is a Bilbogen search showing no encumbrances enough?
No. It shows certain registered security interests, not owners or complete history. Cross-check it against documents, finance, maintenance, mileage and physical inspection; require documentary discharge of any encumbrance. Motorregistret does not turn technical data or valuations into a complete history either. DK-OFF-04, DK-OFF-08
Does the Danish refund inspection replace ITV?
No. It serves Danish valuation and refund procedures, not a guarantee of detecting every defect or of Spanish type approval. Before paying, ask which originals and technical route ITV accepts for the VIN and retain valid Danish documentation. DK-OFF-01, ES04, ES01
Can I assume a CarAudit inspection in Denmark is booked?
No. Danish availability is not confirmed in the Spanish list consulted. Ask about the vehicle, location, access, scope and quotation; inspection and battery checks have no confirmed price. An enquiry does not reserve a date or include transport, registration or a purchase guarantee. BR03, BR04, BR05
Before committing
Resolve documentation, price, refund and transport before paying. Ask CarAudit whether it can accept the specific inspection in Denmark; do not assume the service, date or price is confirmed.
Danish sources checked on 09.09.2026; Spanish, European and commercial sources on 08.09.2026. Confirm individual conditions before acting.
