In short: if you hold Ukrainian Temporary Protection and brought your car, you can apply for the traslado de residencia regime — exemption from VAT (21%), import duties (~10%) and IEDMT (registration tax, up to 14.75%). Typical saving: €3,000–6,000. First step: file Form 05 at AEAT.
In person or by representative? It's mixed: Form 05 and the other AEAT steps are filed online (with Cl@ve), while the ITV and the DGT registration require appearing in person. A gestor can handle most of it for you.
If you've already passed Customs and ITV and only the final steps remain (Form 06/576, IVTM, DGT) — see the remaining-steps card.
5 conditions (all required):
- Vehicle ownership and use ≥ 6 months before the move.
- Residence in Ukraine ≥ 12 months before the move.
- Move must be «definitivo» (permanent) — for PT this is a grey area (formally temporary), but the CJEU assesses residence by objective facts, not formalism.
- Vehicle imported ≤ 12 months after establishing residence in Spain.
- Do not sell or transfer the vehicle for 12 months after registration.
Documents for Form 05 (one set per condition):
- Residence in Ukraine ≥12 months: passport with propiska or modern residence certificate; rental/work contracts in Ukraine before 2022; utility bills.
- Vehicle ownership ≥6 months: Ukrainian permiso de circulación with date; earlier sale contract; earlier insurance policy.
- Date of entry into Spain: ferry ticket, customs stamps (Poland/Hungary/Romania), Green Card insurance, consular records.
- Residence in Spain: TIE, padrón certificate (first registration in Valencia), rental contract.
- Responsible declaration not to transfer for 12 months (included in Form 05 itself).
⚠️ Sworn translation: AEAT may request a traducción jurada (sworn Spanish translation) of Ukrainian documents (~€30–60 per document). Strategy: submit first without translation; if AEAT asks for it, do it then.
Steps:
- AEAT — Form 05 (priori recognition of exemption). Resolution within 3 months; positive silence applies (confirm on the form page itself).
- Customs — DUA with the exemption resolution: €0 VAT and duties. Certificate H1 with exemption mention.
- ITV — standard process (see general card, step 2).
- AEAT — Form 06 (IEDMT exemption declaration) with the step 1 resolution. CSV of exemption.
- Municipal IVTM + DGT — standard process (see general card, steps 4 and 5).
Official source: AEAT — Vehicle IEDMT. Legal basis: EU Reg 1186/2009 (customs exemption on transfer of residence) + Law 38/1992 art. 66 (IEDMT exemption).
Informational only; check the official source and a professional for your specific case.