Clarify the Romanian tax conditions in writing before committing, alongside original documents, Auto-Pass and a lawful transfer to Spain.
This guide is for a private individual already resident in Spain buying a used, previously registered M1 passenger car in Romania for personal use. Moving residence, business purchases, historic vehicles and major modifications are excluded. Before signing or making an irreversible payment, resolve the documentary, tax and transport conditions for the specific vehicle.
The CIV, Auto-Pass and the buyer's tax evidence are separate issues. For someone resident only in Spain, the tax answer remains unresolved: require consistent written confirmation from both authorities before committing.
Documents · Tax condition · History · Export · Spain · Budget · Checks · FAQ
CIV, registration and seller are different evidence
Cross-check the physical VIN, seller, buyer, registered keeper, ownership chain and authority to sell against the contract or invoice. The cartea de identitate a vehiculului (CIV) contains identification and technical characteristics; the last owner must give it to you. The registration certificate is a separate document. Require both originals and resolve differences before paying. They do not by themselves establish civil ownership, freedom from finance or authority to sell. RO-OFF-DOC-01 · RO-OFF-DOC-02
The tax check that must precede signing
The legislation imposes local tax obligations on seller and buyer: non-compliance with paragraphs (5) and (5^2) of Article 159 makes the transfer void. For the temporary export procedure, the guidance allows a separate tax certificate to be omitted if the ownership document is registered with the competent local tax authority. That operational exception does not validate the contract.
For someone domiciled and resident only in Spain, with no Romanian connection, the sources consulted do not identify the competent tax authority, an admissible substitute or an exemption. Do not assume a Spanish certificate is valid.
Before signing or making an irreversible payment, request consistent written answers from the Romanian seller's local tax authority and the chosen registration service for the buyer, seller, VIN and office. They must identify the competent authority; whether registration with the seller's authority satisfies Article 159(5^2) or requires other evidence; the exact certificate, endorsement, REMTII number, electronic check or other proof, with its original or reference; and its acceptance in the sale and temporary-export files. Being able to attend any registration office does not identify the tax authority; admitting export does not validate the sale either.
If they do not answer or disagree, do not sign, complete the purchase, pay irreversibly or plan to drive: seek individual advice or abandon the transaction. RO-OFF-FISC-01 · RO-OFF-FISC-02 · RO-OFF-FISC-03 · RO-OFF-FISC-04 · RO-OFF-FISC-05 · RO-REOPEN-OFF-01 · RO-REOPEN-OFF-02
Auto-Pass and physical inspection complement each other
The seller must supply a valid RAR Auto-Pass or the official no-data document. You or the seller can request it by VIN; check authenticity, matching details and date. Auto-Pass is valid for 60 days from issue, reference 09.09.2026, not as permission to drive. It records available mileage, certain serious safety-related damage and outstanding recalls. The no-data certificate is free, but does not establish an absence of accidents, repairs, tampering or finance: a complete worldwide history is not guaranteed either. RO-OFF-HIST-01 · RO-OFF-HIST-02
Cross-check maintenance and repairs against wear, bodywork, structure, mechanical systems and accessible diagnostics. Request a physical report with scope and unchecked parts. Ask about a CarAudit inspection before committing: confirm the car and access. The inspection does not guarantee detection of every fault or include transport, registration or legal representation. BR02 · BR03 · BR05
Distinguish temporary export from domestic authorisation
Domestic provisional authorisation is valid only in Romania: do not use it for Spain. Temporary export registration is a separate route, lasting up to 30 days and no longer than the international green-card insurance; reference 07.09.2026. This is not a guaranteed processing time. After resolving the preceding tax check, confirm originals, CIV, technical condition, holder, driver, plates, dates and RCA/green card with the office. RO3 · RO-OFF-DOC-01 · RO-OFF-FISC-03
Verify recognition, territorial insurance and technical fitness in every transit country and Spain in writing. If any leg, date, driver or coverage is missing, arrange professional vehicle transport and separate lawful presentation at ITV. Romanian issuance does not establish the entire route. ES17 · ES31 · RO-OFF-FISC-03
The owner must request deregistration within thirty days of actual definitive export, according to the reference dated 07.09.2026. Agree on responsibilities and evidence: this subsequent obligation does not add driving days or extend plates or insurance. RO5
Territory, ITV and Spanish taxation
The main route is mainland Spain and the Balearic Islands: an ordinary purchase of a used EU vehicle is not a third-country import. The Canary Islands are outside Spanish VAT: with proven Union status, separate the entry declaration and IGIC from third-country clearance; without proof, do not rule out customs duty. Ceuta and Melilla are outside the Union customs and VAT territories, with their own IPSI. ES06 · ES19 · ES20
Before committing money, ask ITV about the technical route for your VIN: CoC, ficha reducida or other admissible type approval. A ficha reducida does not create missing type approval. CIV, Romanian technical inspection and Auto-Pass do not replace the Spanish ITV card. ES01 · ES04 · RO-OFF-DOC-02
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, separate the new means of transport: a private individual under ordinary AEAT administration files form 309 within thirty days of the transaction and before definitive registration. Reference: 08.09.2026; this is not the general used-car form. ES05 · ES11
For a private sale, assess regional or foral ITP separately from business VAT. With a dealer, identify ordinary VAT, margin and distance sales: no separately stated VAT does not mean a private seller. Regime and transport matter; do not always assume Romanian VAT or add alternative branches. ES05 · ES12 · ES28
IEDMT for a used car starts from tax market value and legal treatment of residual indirect taxes, not the advert or an invented deduction. Basic mainland/Balearic rates dated 08.09.2026, 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 falls under heading 4, not zero. ES07 · ES08
Form 576 is for self-assessment; 05 and 06 concern different cases with or without prior recognition. A zero rate does not mean exemption. Ask the competent authority about ITP and the municipality about IVTM, amount and proration. For DGT gather originals, the ITV card, identity and evidence; a translated contract and ITP where applicable, or the dealer's invoice with VAT identification. Applying is not obtaining registration. ES01 · ES02 · ES09 · ES10 · ES15
Article 65.1.d requires applying for definitive registration within thirty days of the legal start of use in Spain; it does not authorise driving or require completion. Green plates require documentation and a simultaneous definitive-registration application: 60 days, conditional rather than automatic extension, with plates and insurance separate. Reference: 08.09.2026. ES07 · ES16
Itemised budget
“Individual calculation” does not mean zero. Keep each quotation's currency: there is no automatic conversion or total. Do not add transport and driving, incompatible taxes or VAT already included; do not deduct refunds without proven entitlement.
| ID | Item | Amount | Condition | Sources |
|---|---|---|---|---|
| purchase | Contractual price | Individual calculation | Offer, currency and regime are missing; do not duplicate VAT. | ES05 · ES12 |
| history | RAR and history | Individual calculation | Report price missing; no-data document free. | RO-OFF-HIST-01 · RO-OFF-HIST-02 |
| documents | Romanian documents, taxation and advice | Individual calculation | Consistent answers, documents, procedures and specific instructions are missing. | RO-OFF-FISC-01 · RO-OFF-FISC-02 · RO-OFF-FISC-03 · RO-OFF-FISC-04 · RO-OFF-FISC-05 · RO-REOPEN-OFF-01 · RO-REOPEN-OFF-02 · RO-OFF-DOC-01 |
| romanian_technical | Romanian technical inspection | Individual calculation | File status and necessary action are missing. | RO3 · RO-OFF-DOC-01 |
| export_plates | Romanian export, deregistration and plates | Individual calculation | Office, method and current breakdown are missing. | RO3 · RO5 · RO-OFF-FISC-03 |
| inspection | CarAudit inspection | 289.00 EUR | 08.09.2026; VAT included; confirm car, scope and access. | BR01 · BR03 · BR05 |
| battery | Battery diagnostics | 179.00 EUR | 08.09.2026; supplement for electric and plug-in hybrid vehicles. | BR01 · BR03 |
| transfer_insurance | RCA and transfer coverage | Individual calculation | Permit, driver, dates and territories are missing. | RO3 · ES31 |
| carrier | Vehicle transport | Individual calculation | Origin, destination and quotation are missing; alternative to driving. | ES17 |
| road_trip | Collection, fuel, tolls and ferries | Individual calculation | Route, dates and consumption are missing; alternative to transport. | ES17 |
| technical | CoC or technical route | Individual calculation | Admissible route for the VIN missing; do not add alternatives. | ES04 |
| translations | Translations | Individual calculation | Documents and recipient's requirements are missing. | ES01 |
| itv | ITV and lawful presentation | Individual calculation | Station, inspection and logistics are missing. | ES01 · ES04 · ES17 |
| 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 branch only; base missing. | ES05 · ES11 |
| iedmt | IEDMT | Individual calculation | Tax value, accepted CO2 and territory are missing. | ES07 · ES08 |
| ivtm | Municipal IVTM | Individual calculation | Municipality, tax data and date are missing. | ES15 |
| dgt_registration | DGT fee 1.1 | EUR 99.77 | 08.09.2026; excludes ITV, taxes, plates and an administrative agent. | ES02 |
| dgt_temporary | DGT fee 1.4 | EUR 20.61 | 08.09.2026; optional, separate from 1.1; plates and insurance separate. | ES16 |
| spanish_plates | Spanish plates | 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, coverage and start date are missing. | ES31 |
| territory_tax | IGIC or IPSI | Individual calculation | Corresponding territorial tax only; status and clearance are missing. | ES19 · ES20 |
Six pending checks
Documents or conditions still need checking. “Conflict found” takes priority, followed by “To check”. Only checking all relevant conditions allows “Document checked”. Document exceptions. 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 documents | VIN, original CIV and registration certificate. | Link the vehicle and registration. | Do not guarantee ownership or freedom from encumbrances. | Resolve discrepancies before paying. | RO-OFF-DOC-01 · RO-OFF-DOC-02 | To check |
| Seller and sale | Identity, acquisition chain, authority, contract/regime and two consistent written tax answers. | Document the parties and conditions of the case. | Do not turn the operational exception into contractual validity. | Without written agreement from both authorities, do not sign or pay irreversibly. | RO-OFF-FISC-01 · RO-OFF-FISC-02 · RO-OFF-FISC-03 · RO-OFF-FISC-04 · RO-OFF-FISC-05 · RO-REOPEN-OFF-01 · RO-REOPEN-OFF-02 | To check |
| History and mileage | Auto-Pass or no-data document, VIN, date, maintenance and readings. | Show available data. | Do not prove a complete history or absence of damage. | Clarify gaps and inconsistent mileage. | RO-OFF-HIST-01 · RO-OFF-HIST-02 | To check |
| Physical inspection | Report, scope, defects and unchecked parts. | Describes what was observed. | Does not guarantee detection of every fault or ITV acceptance. | Clarify omissions and technical assessment. | BR02 · BR05 · ES04 | To check |
| Export and transfer | Confirmed tax file, CIV, technical condition, permit, plates, route, dates and insurance; special territory if applicable. | Document the chosen method. | Do not automatically establish every country. | Complete evidence or arrange vehicle transport. | RO3 · RO5 · RO-OFF-FISC-03 · ES17 · ES19 · ES20 | To check |
| Spanish file | Originals, type approval, ITV, taxes, IVTM and DGT. | Prepare the application. | Do not guarantee registration or authorise driving. | 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; labelled controls, visible focus and a result announced without relying on colour. “Reset checklist” returns all six rows to pending. “Print checklist” preserves rows, states, result, sources and limitations. Without JavaScript the complete table remains. It collects no personal data, calculates no amounts and does not automatically validate documents.
Frequently asked questions
How does the CIV differ from the Romanian registration certificate?
The CIV identifies the vehicle and its characteristics; the last owner must supply it. The certificate records registration and use on the road. Require both originals and cross-check them against VIN, seller and contract. Neither alone proves civil ownership, authority to sell, tax compliance, export or Spanish technical acceptance. RO-OFF-DOC-01 · RO-OFF-DOC-02
Which tax evidence and documents are currently required for deregistration or export?
The legislation imposes local tax obligations on seller and buyer: non-compliance with paragraphs (5) and (5^2) of Article 159 makes the transfer void. For the temporary export procedure, the guidance allows a separate tax certificate to be omitted if the ownership document is registered with the competent local tax authority. That operational exception does not validate the contract.
For someone domiciled and resident only in Spain, with no Romanian connection, the sources consulted do not identify the competent tax authority, an admissible substitute or an exemption. Do not assume a Spanish certificate is valid.
Before signing or making an irreversible payment, request consistent written answers from the Romanian seller's local tax authority and the chosen registration service for the buyer, seller, VIN and office. They must identify the competent authority; whether registration with the seller's authority satisfies Article 159(5^2) or requires other evidence; the exact certificate, endorsement, REMTII number, electronic check or other proof, with its original or reference; and its acceptance in the sale and temporary-export files. Being able to attend any registration office does not identify the tax authority; admitting export does not validate the sale either.
If they do not answer or disagree, do not sign, complete the purchase, pay irreversibly or plan to drive: seek individual advice or abandon the transaction. RO-OFF-FISC-01 · RO-OFF-FISC-02 · RO-OFF-FISC-03 · RO-OFF-FISC-04 · RO-OFF-FISC-05 · RO-REOPEN-OFF-01 · RO-REOPEN-OFF-02
Can I drive to Spain with Romanian provisional registration?
Not with domestic authorisation. The separate temporary-export route lasts at most 30 days and no longer than the international green-card insurance; reference 07.09.2026. After resolving the tax issue, confirm every leg, holder, driver, date, technical condition and territorial coverage in writing. If evidence is missing, use vehicle transport and separate lawful presentation at ITV. RO3 · RO5 · RO-OFF-FISC-03 · ES17 · ES31
Does a RAR no-data document prove there were no accidents?
No. It means registration data are missing for that VIN. It does not rule out damage, repairs, mileage tampering or ownership or finance problems. Cross-check documents, maintenance and wear with a physical inspection; Auto-Pass is not a complete worldwide history either. RO-OFF-HIST-01 · RO-OFF-HIST-02
Is Romanian technical inspection enough to register in Spain?
It does not automatically replace the Spanish ITV card or establish admissible type approval. Before paying, present the VIN and documents to ITV and settle the technical route; a ficha reducida does not create missing type approval. Keep Romanian originals. ES01 · ES04 · RO-OFF-DOC-02
Does CarAudit handle transport and registration?
Not automatically. The offering is inspection and reporting, within the available scope and access. Romania appears in the Spanish list dated 08.09.2026; confirm acceptance, access and date. It does not guarantee detection of every defect, transport, registration, legal representation or a satisfactory purchase. BR02 · BR03 · BR05
Before deciding
Without the two consistent tax answers, do not sign or pay irreversibly. Ask about a CarAudit inspection without assuming access, a visit or the purchase is confirmed.
