How to import a car from Spain to Portugal, step by step

In short

1. Check the car with a DGT report and make sure no finance restriction blocks the export.
2. Buy from a dealer (VAT) or a private seller (Spanish ITP applies) and collect the Spanish documents.
3. Deregister it for export at the DGT, then drive it home on temporary green plates or have it transported.
4. In Portugal: inspection for registration, the DAV within 20 working days of arrival, then pay the ISV.
5. Register it: IMT registration request, ownership registration and plates.

Is it cheaper in Spain?

Compare like with like. Spanish asking prices include Spanish VAT (21%, or only on the dealer’s margin under the REBU margin scheme) and, for cars first registered in Spain, the Spanish registration tax already paid. Portuguese asking prices include ISV and Portuguese VAT. The table shows the most listed models in both countries from today’s data.

Median dealer asking prices for the most listed models, all years and mileages together. Gross prices, VAT included as advertised in each country. Data as of 3 Nov 2026. The like-for-like index compares groups with the same year, mileage band and fuel, against the pooled eight-country market (= 100). Differences in specification and condition can remain. Raw medians mix different groups and do not show the saving on an individual car.

What it costs: a worked example

Most of this car’s ISV comes from its 2-litre engine and its CO₂ band. As a diesel it also pays the €500 particulate surcharge, unless its certificate of conformity shows particulate emissions below 0.001 g/km; that is why the ISV is shown as a range. The age reduction, 60% at over six years, applies to all of it. The ISV guide explains each part.

Step 1: check the car with the DGT

Ask the seller for the registration number and order the DGT vehicle report (informe de vehículo). The reduced report is free; the complete report costs €8.67 and shows the number of keepers, the ITV inspection history, recorded mileage, the administrative status and any charges or restrictions.

An immobilisation order must be cancelled before the DGT will deregister the car for export. A finance restriction on disposal (reserva de dominio) must be cancelled or expressly authorised by the finance company. Resolve either before you pay.

Step 2: buy and collect the Spanish documents

• Permiso de circulación: the Spanish registration certificate.
• Tarjeta ITV / ficha técnica (paper or the electronic eITV): the technical card with the approved characteristics and inspection entries. IMT asks for it, together with the permiso de circulación, for its homologation search.
• Invoice (factura) from a dealer, or a purchase contract (contrato de compraventa) from a private seller.
• Certificate of conformity (CoC) if the seller has it.

How VAT works on the price:

• Dealer, normal VAT: 21% included in the price.
• Dealer, REBU (régimen especial de bienes usados): margin scheme; the invoice shows no VAT and none can be reclaimed.
• Private seller: no VAT, but the buyer owes the Spanish transfer tax (ITP). The Spanish tax agency names the non-resident buyer as the taxpayer and the form as Modelo 620, due within 30 working days of the contract. Exporting the car immediately does not exempt you.

Eligible professional resellers can claim a residual refund of the Spanish registration tax (IEDMT) on Modelo 568 when, after an outright sale, they send the car permanently out of Spain within four years of the original tax event. It is not refunded to you; any benefit has to be agreed in the price.

Step 3: export deregistration and the trip to Portugal

1. Export deregistration (baja definitiva por traslado a otro país) at the DGT. The registered keeper, someone who proves ownership with the invoice or contract, or a representative can file it. Fee: €8.67, free if the car has been registered in Spain for 15 years or more.
2. Temporary green plates (permiso temporal de circulación, export category) if you will drive the car: valid for 60 days, they need a valid ITV inspection, insurance for the trip and a €20.61 DGT fee, plus the physical plates. Check that they are recognised, and the insurance valid, on the whole route to Portugal. If the ITV has expired, use a transporter.
3. Transport by truck instead: keep the CMR consignment note. Its delivery date counts as the car’s entry into Portugal for the DAV deadline.

Step 4: inspection, DAV and ISV in Portugal

1. Inspection for registration at an authorised category-B inspection centre: €93.52 including VAT (mainland rate) in 2026.
2. DAV on the Portal das Finanças within 20 working days of the car entering Portugal, with the Spanish documents, the invoice or contract, the CoC or homologation proof and the inspection certificate. You can file it yourself. Deposit the original Spanish registration document with IMT within 10 days of filing.
3. Pay the ISV with the DUC within 10 working days of notification of the assessment.

Details in the DAV and registration guide.

Step 5: Portuguese registration and plates

• IMT registration request (Modelo 9) within 30 days of customs validation: €45 with a CoC or national homologation, €165 without.
• Initial ownership registration within 60 days of the Portuguese number being assigned: €55 at a registry desk.
• Plates, insurance before driving, and the first IUC.

Documents checklist

Worked examples are calculated by the same engine as the calculator, for registration on 1 Dec 2026.