Importing a Car from Switzerland, the UK or the USA to Mallorca
Sandor Farkas
Founder and editor of Mallorca Plus
Helps expats and residents navigate authorities, housing and everyday life on Mallorca.
If you are moving to Mallorca with a Swiss, British or US-registered car and want to bring it with you, you will quickly notice this works differently than a move from an EU country. Importing a car from Switzerland to Mallorca starts with an appointment at customs, because all three countries sit outside the EU. This article walks through the process from import to Spanish registration, the deadlines for the tax exemption, and what it costs if that exemption does not apply to you.
At a glance
Vehicles from non-EU countries have to clear customs first when you move to Spain, before homologation, the ITV inspection and registration can follow. If you owned and used your car for at least six months before the move, you can avoid customs duty, import VAT and, under certain conditions, the registration tax as well. The deadlines are the same for Swiss, British and American movers, because they depend on where you lived before, not on your nationality.
What is the franquicia for a change of residence?
The franquicia por traslado de residencia is a tax exemption for household and personal belongings: if you move your habitual residence from a country outside the EU to Spain, you can import your own vehicle free of customs duty and import VAT, provided you owned and used it for at least six months before the move.
The exemption is not automatic. You have to apply for it actively at the relevant customs office, with evidence of ownership, how long you used the car, and the change of residence. Without that application, customs treats your car like any other import from a non-EU country, with the full charges.
The process in five steps
From the vehicle's arrival to Spanish plates, you always go through the same sequence:
Customs declaration
The vehicle is declared for import at the relevant customs office. With the franquicia you also submit the evidence for the exemption; without it, you pay customs duty and import VAT on the customs value.
Homologation
The vehicle needs a European Certificate of Conformity (CoC) or another recognised homologation. If it does not have one, an engineering office has to confirm the technical specifications for the Spanish market.
ITV inspection
The technical inspection creates the Spanish vehicle registration document (ficha técnica). The process is the same as re-registering a car on Mallorca, just with an extra check of the homologation paperwork.
Registration tax
At the tax office you pay the Impuesto de Matriculación, unless an exemption applies via Modelo 06. The re-registration cost calculator gives you an estimate of the amount in advance.
DGT registration
Once the ITV is passed and the tax is paid or exempted, you apply to the DGT for the final Spanish registration and your plates.
The documents you need are the same basic set as for any vehicle import:
- Vehicle title or registration certificate from the country of origin
- Purchase contract or invoice as proof of ownership
- Proof of the change of residence (empadronamiento or NIE application)
- Proof of ownership and use of the vehicle before the move
For more on the process from the ITV inspection onward, see the guide to re-registering a car on Mallorca. The technical details of the inspection itself are covered in our article on the ITV on Mallorca. To get a rough idea of what the registration tax will cost for your specific vehicle, use the re-registration cost calculator.
The same deadlines apply to Swiss, British and American movers
What matters for the franquicia is where you lived before, not your passport. That is why movers from Switzerland, the UK and the USA all face the same three numbers:
- At least 12 consecutive months of residence outside the EU before the move
- At least 6 months of ownership and use of the vehicle before the move
- No more than 12 months after registering the new residence to complete the import
If you want to import the car before the move itself, you can do that too, but you then have to commit to registering your Spanish residence within six months, usually against a security deposit held by customs. For twelve months after the import, you are not allowed to lend, pledge, rent out or sell the vehicle without notifying customs beforehand. Details and the exact application codes are on the Agencia Tributaria page on franquicias for a change of residence.
Tip: don't forget to deregister the export in Switzerland
Swiss residents must proactively declare their vehicle for export with the BAZG, which requires, among other things, the vehicle registration document. Details are on the page of the
BAZG on vehicle exports
. Without this step, the car officially stays registered in Switzerland, even once it has long been standing on Mallorca.
What it costs if the exemption does not apply
If you miss the deadlines or cannot provide the full set of evidence, you pay the full import charges. For a vehicle with a customs value of 20,000 EUR, that looks roughly like this:
| Posten | Kosten | Dauer |
|---|---|---|
| Customs duty (approx. 10% of customs value) | 2,000 EUR | one-off |
| Import VAT (21% of customs value plus duty) | approx. 4,620 EUR | one-off |
| Registration tax (0-16%, depending on CO2 emissions) | 0-3,200 EUR | one-off |
| ITV, homologation, plates | 150-600 EUR | one-off |
| Total without exemption (example) | approx. 6,800-10,400 EUR | one-off |
Without the franquicia, import generally triggers around 10 percent customs duty plus 21 percent import VAT on the vehicle's customs value, on top of registration tax of up to 16 percent in the Balearics (as of 2026). With a fully accepted franquicia, customs duty and import VAT fall away completely, and the registration tax is then handled separately via Modelo 06.
That is exactly why it is worth gathering the proof of ownership and use before the move: the vehicle title, old insurance policies and, if you have one, the roadworthiness certificate from your home country.
Warning: no franquicia without complete evidence
If you cannot show six months of ownership and use, customs will reject the exemption even if the move itself is not in question. Keep the purchase receipt, proof of insurance and, if you have it, the foreign vehicle registration document together before you ship or drive the car over yourself.
Frequently asked questions
Do Swiss, British and US citizens need different deadlines for the franquicia?
No. The rule depends on your previous residence outside the EU, not on your nationality. The same minimum periods apply to all three groups: 12 months of residence abroad, 6 months of vehicle ownership, and 12 months to complete the import after the move.
Can I import my car before I officially move to Spain?
Yes, that is possible. You then have to commit to registering your Spanish residence within six months, usually against a security deposit held by customs.
What happens if I sell the car within twelve months of the import?
You have to notify customs before selling, renting out or lending the vehicle within that period. Without notifying them, the import charges you were originally exempted from become due retroactively.
Is it worth hiring a gestoria for this process?
For an import from a non-EU country, with a customs declaration, homologation and a franquicia application, professional support is worthwhile in most cases, since a single missing document can cost you the exemption.
Bottom line
Importing a car from Switzerland, the UK or the USA to Mallorca takes more steps than a move from within the EU, because customs comes into play first. If you meet the franquicia's three deadlines, twelve months of residence abroad, six months of vehicle ownership and twelve months to complete the import, you save on customs duty and import VAT and are often left with just the registration tax. Miss one piece of evidence, though, and it gets expensive fast. We can take the steps after the customs declaration, from the ITV to registration, completely off your hands through our vehicle registration service.
