For a buyer resident in Spain, Dutch history, export documents and a promised BPM refund need checking before an irreversible deposit.
For a private individual already resident in Spain buying an ordinary, used M1 passenger car registered in the Netherlands for personal use: before an irreversible deposit, confirm the seller, originals and lawful transport. Changes of residence, business activity, historic vehicles and major modifications are excluded.
The main branch is mainland Spain/the Balearic Islands and a Union vehicle. RDW documents, APK and BPM can change the purchase: a favourable history does not mean good condition, and a promised refund is not a discount. Before committing, you can enquire about a CarAudit inspection and confirm access to the car.
History · Export · BPM · Spain · Budget · Checks · Frequently asked questions
Cross-check the car, not just the advert
Compare the physical VIN, documents and contract. Check the seller, acquisition chain and authority to sell: registration alone does not establish the right to sell. Require documentary clarification of discrepancies before paying. NL1, ES01.
Cross-check RDW, current mileage, servicing and repairs; for imported cars, request earlier history. The mileage assessment is neither a complete history nor a mechanical inspection; a favourable result or NAP does not guarantee freedom from damage. RDW: buying vehicles.
German readings incorporated since 3 February 2026 are not retrospectively added to every earlier Dutch registration. “Geen oordeel”, no assessment, may persist with non-decreasing mileage: it does not automatically mean fraud or approval. Reference of 07.09.2026: RDW on German readings.
The APK, the Dutch periodic inspection, does not replace a current physical check or the Spanish ITV card. Request a report listing defects, inaccessible areas and outstanding tests; budget for these before committing. NL2, ES01, BR02.
Settle departure and transport before collection
Use an RDW inspection station or office, or an authorised exporter. RDW recommends that the buyer export in their own name. If another person acts, their name will appear on the certificate: check Spanish acceptance beforehand. RDW: person and export documents.
| Element | What to settle |
|---|---|
| Documents required | Identification, kentekencard with code or document 1B and transfer certificate; surrender of plates. |
| Documents issued | Deregistration confirmation, cut registration card or 1B and export certificate, part II. |
| Later online deregistration | If the car is already abroad, that procedure does not provide part II; resolve documents beforehand. |
| Permit and plates | Confirm the type, holder and exact dates in the transfer documents. |
| Period and APK | RDW describes 14 days of driving in the Netherlands; passenger cars require an APK and insurance. |
| Insurance and transit | Establish cover and recognition in every actual country on the route, including Spain. |
| Costs and BPM | Request a quotation for the procedure and plates; treat any BPM separately. |
Documents and person acting: RDW, consulted on 09.09.2026. Deregistration and driving: RDW, reference of 07.09.2026. Transit and insurance: ES17, ES31.
Without establishing all driving conditions, hire professional transport with the car loaded and arrange lawful delivery to the ITV separately. An ITV appointment or an insurance policy alone does not replace the other conditions. ES01, ES17, ES31.
Do not finance the purchase with a promised refund
BPM, a Dutch tax, may be subject to a conditional refund to the last holder in the Dutch register. Agree the final price, recipient and proof of foreign registration you will provide; do not deduct an uncertain refund. Belastingdienst: BPM refund.
Reference of 07.09.2026: first Dutch registration from 16.10.2006 and permanent registration in an eligible destination within 13 weeks of “Export”. Separately, the applicant files the request within 13 weeks of termination of the Dutch registration. Check eligibility and both dates. The exclusion concerning “schadevoertuig” does not prohibit every historic repair. Belastingdienst: application and conditions.
Prepare the technical route and Spanish taxes
Before the deposit, consult the ITV with the VIN, documents and CoC: this establishes conformity, not ownership or condition. The ficha reducida describes characteristics but does not supply a missing type approval. Confirm the route to obtaining the ITV card. ES04, ES01.
Territory and purchase regime
A Union vehicle between the Netherlands and mainland Spain/the Balearic Islands does not follow ordinary third-country clearance. The Canary Islands are outside Spanish VAT: introducing a vehicle with Union status requires a declaration and IGIC assessment, distinct from a third-country case. Without evidence of status, do not rule out customs duties. Ceuta/Melilla are outside the Union customs and VAT territories: assess IPSI and the local regime. ES06, ES19, ES20.
To be used for VAT purposes, the car must simultaneously have more than 6,000 km and more than six months since first entry into service. If either fails, it falls into the new-vehicle tax branch. Under ordinary AEAT administration, the private individual making that intra-Community acquisition files form 309 within thirty days of the transaction and before final registration. It is not a general form for used cars. References of 08.09.2026: ES05, ES11.
Business VAT does not apply to a private sale of a used car; assess ITP. With a trader, require an invoice and the actual scheme: ordinary or, where applicable, margin. The absence of itemised VAT neither turns the sale into a private sale nor grants the individual a deduction. For distance sales, the regime and organisation of transport prevent a blanket assertion of taxation in the country of origin. ES05, ES12, ES28.
Ask your regional or foral authority about the ITP base, rate, form, deadline and evidence. DGT requires a contract with a translation and ITP evidence for a private purchase; from a foreign trader, an invoice with VAT identification. ES13, ES14, ES01.
IEDMT, IVTM and registration
IEDMT on first final registration is separate from VAT: 576 for self-assessment, 05 for cases requiring prior recognition and 06 for the specified cases without it. They are not interchangeable; a zero rate is not an exemption. ES07, ES08, ES09, ES10.
Ordinary passenger cars in mainland Spain/the Balearic Islands, basic rates on 08.09.2026 subject to different regional rules and applicable jurisdiction: up to 120 g/km CO₂, 0%; more than 120 and less than 160, 4.75%; from 160 to less than 200, 9.75%; from 200, 14.75%. If required CO₂ evidence is missing, category 4 applies; do not assume zero. Do not use emissions from another trim. ES07, ES08.
For used cars, the base takes account of fiscal market value and the statutory treatment of residual indirect taxes, not automatically the price paid. Without the version, emissions and competent authority, leave the tax amount pending, without invented coefficients. ES07, ES08.
IVTM: ask the municipality for the address on the registration document about the amount, apportionment and evidence. For DGT, assemble the resident's identity, foreign originals, ITV card and tax evidence. Applying is not the same as obtaining permission. ES15, ES02.
Article 65.1.d provides thirty days from the legally defined start of use in Spain to apply for final registration, not to complete it or authorise driving. This is separate from form 309. Reference of 08.09.2026: Law 38/1992.
Spanish green plates for this waiting period are valid for 60 days and have a conditional, not automatic, extension. They require a simultaneous final application and documentation. Fee 1.4 excludes physical plates and insurance; it does not remedy missing documents. Reference of 08.09.2026: DGT: green plates.
An itemised budget without a fictitious total
“Individual calculation” does not mean zero cost. Do not add transport alternatives or incompatible tax regimes. Amounts are dated references: confirm conditions before contracting.
| ID | Item | Amount | Condition or missing input | Sources |
|---|---|---|---|---|
| B01 | Final vehicle price | Individual calculation | Offer and currency are missing; identify the VAT scheme and avoid duplication. | ES05, ES12 |
| B02 | History and documents | Individual calculation | The specific RDW service or report and its fee are missing. | NL1 |
| B03 | CarAudit inspection | 289.00 EUR | Reference of 08.09.2026, including VAT; confirm vehicle, access and scope. | BR01, BR03, BR05 |
| B04 | Battery diagnostics | 179.00 EUR | Optional supplement for an electric or plug-in hybrid vehicle, 08.09.2026; not included in 289 EUR. | BR01, BR03 |
| B05 | CoC or alternative technical route | Individual calculation | The accepted route for the VIN is missing; do not add alternatives. | ES04 |
| B06 | Translations | Individual calculation | Documents and recipient requirements are missing; not every translation is assumed to be sworn. | ES01, ES02 |
| B07 | Export procedure and plates | Individual calculation | Dutch procedure and quotation are missing; do not assume insurance is included. | NL2 |
| B08 | Professional transport | Individual calculation | Collection, destination and quotation are missing; an alternative to driving back. | ES17 |
| B09 | Collection, fuel, tolls and ferries | Individual calculation | Dates, route and consumption are missing; the driving alternative. | |
| B10 | Transfer insurance | Individual calculation | Permit, driver, countries, dates and cover are missing. | ES17, ES31 |
| B14 | VAT: vehicle new for tax purposes | Individual calculation | Only the applicable new-vehicle branch; tax base and territorial regime are missing. | ES05, ES11 |
| B15 | ITP, where applicable | Individual calculation | Seller, regional or foral authority and valuation are missing. | ES13, ES14, ES28 |
| B16 | IEDMT | Individual calculation | Fiscal market value, residual taxes, emissions and territory are missing. | ES07, ES08, ES09, ES10 |
| B17 | Municipal IVTM | Individual calculation | Municipality, tax data, registration and applicable apportionment are missing. | ES15 |
| B18 | Registration ITV | Individual calculation | Station and inspection route are missing; not included in DGT. | ES01, ES04, ES30 |
| B19 | DGT, fee 1.1 | 99.77 EUR | Reference of 08.09.2026; excludes ITV, taxes and plate manufacture. | ES02 |
| B20 | DGT, optional fee 1.4 | 20.61 EUR | Reference of 08.09.2026; temporary permit only, excluding plates and insurance. | ES16 |
| B21 | Spanish plates | Individual calculation | Supplier and the required final or temporary plates are missing. | ES02, ES16 |
| B22 | Optional administrative agent | Individual calculation | Instructions and quotation are missing; not included in CarAudit. | ES02, BR05 |
| B23 | Insurance for use in Spain | Individual calculation | Cover, driver and start date are missing; a separate recurring expense. | ES31 |
| B24 | IGIC or IPSI | Individual calculation | Territory and regime are missing; alternatives, not cumulative taxes. | ES19, ES20 |
| B25 | Possible BPM refund | Individual calculation | Eligibility, file and agreement are missing; not deducted from the price. | NL3, NL5 |
| B26 | Delivery to ITV and repairs | Individual calculation | Lawful delivery method and specific defects are missing; request separate quotations. | ES01, BR02 |
Check documents and outstanding steps
Initial state: “To check”. Any “Conflict found” takes priority, followed by any pending item. “Document checked” requires checking all relevant conditions in the six rows, including documented exceptions.
| Check | Required evidence | What it means | What it does not prove | If there are discrepancies | Sources | Status |
|---|---|---|---|---|---|---|
| Identity and registration | Physical VIN and original Dutch registration documents. | Link the car and documents. | Do not prove condition or the right to sell. | Stop payment and require clarification of an inconsistent VIN or holder. | NL1, NL-SUP-01, ES01 | To check |
| Seller and contract | Identity, acquisition chain, authority to sell and contract or invoice with tax scheme. | Identify the counterparty, transaction and price. | Do not prove all previous ownership. | Require justification of the sale and correction of documents before signing. | ES01, ES05, ES12 | To check |
| History and mileage | RDW, readings, servicing and available earlier records. | Allow the documented sequence to be cross-checked. | Do not exclude damage or guarantee actual mileage. | Request explanations and evidence for inconsistencies. | NL1, NL4 | To check |
| Physical inspection | Report, scope, defects and unchecked areas. | Describes observations and limitations. | Does not rule out faults or guarantee registration. | Clarify inaccessible areas and budget repairs before committing. | BR02, BR05 | To check |
| Export and transfer | Documents, permit, dates, plates, APK, insurance and route, or booked transport. | Record the specific transfer. | Dutch validity does not establish validity throughout Europe. | Resolve permits and cover; without evidence, arrange transport and delivery to the ITV. | NL2, NL-SUP-01, ES17, ES31 | To check |
| Spanish file | Technical route, ITV card, identity, taxes and DGT documents. | Prepare the Spanish application. | Applying is not the same as obtaining permission. | Consult the ITV, tax authority or DGT about the discrepancy before completing the file. | ES01, ES02, ES04, ES07, ES16 | To check |
Documents or conditions still need checking. Do not treat the file as complete.
Documents or conditions still need checking. Do not treat the file as complete. This list does not authorise the purchase or guarantee condition, registration or suitability.
The interactive version must offer keyboard operation, focus, labels and accessible announcements without relying on colour. “Reset checklist” returns every item to pending. “Print checklist” retains the table, states, result, limitations and sources. Without JavaScript, use this complete table. It collects no personal data and does not validate documents.
Frequently asked questions
Which documents should RDW give me when export is processed?
You receive deregistration confirmation, a cut registration card or document 1B and the export certificate, part II. Cross-check the set against Spanish requirements before buying; do not rely on later online deregistration. NL-SUP-01, NL2, ES01.
Does the post-export driving permit also work outside the Netherlands?
RDW's 14 days apply to the Netherlands, with an APK and insurance for passenger cars, not the entire route. Confirm the permit, dates, recognition and cover in writing; without establishing them, use professional transport. NL2, ES17, ES31.
Does a BPM refund automatically reduce the price I pay?
No. The conditional refund formally belongs to the last registered Dutch holder. Agree the final price, beneficiary and foreign evidence. Distinguish the deadline for registration in an eligible destination from the application deadline; a promise is not available money. NL3, NL5.
Does every car advertised as used avoid new-vehicle VAT?
No. It must simultaneously exceed 6,000 km and six months since first entry into service. If either condition fails, review the new-vehicle branch before paying; form 309 does not apply to every used purchase. ES05, ES11.
Are a CoC and a favourable APK enough for registration?
No. The CoC records conformity and the APK does not automatically replace the Spanish ITV card. Ask the ITV about the route and documents for that VIN. A ficha reducida does not remedy a missing type approval either. ES04, ES01.
Does a CarAudit inspection include bringing the car over and registering it?
No. The inspection has access and scope limitations and does not guarantee detection of every fault. Confirm availability and conditions; budget transport, taxes, ITV and registration separately. BR02, BR03, BR05.
Decide with outstanding points in view
CarAudit includes the Netherlands in its coverage of 08.09.2026; confirm availability. Review what we inspect and the terms, and check availability before committing. By default, the inspection does not include transport, registration or legal representation.
Spanish and commercial references: 08.09.2026; inherited Dutch references: 07.09.2026. Only RDW documents and the person acting were expanded through direct consultation on 09.09.2026. Confirm current validity and applicability before paying.
