Transfer-of-residence relief, Canary Islands

If you move your habitual residence to the Canary Islands, you can bring your personal belongings in without paying IGIC and, depending on where you come from, without customs duty or registration tax. But these are three separate sets of rules whose conditions do not quite match. Here they are, side by side.

Three taxes, three reliefs

A move to the Canaries can involve up to three taxes, each with its own relief:

IGIC: applies to everything arriving in the Canaries, including from mainland Spain, because the islands are outside the EU VAT area. The relief for personal belongings is in Law 20/1991 on the Canary Islands tax regime.
Customs duty: only if you come from outside the EU (UK, Switzerland, USA…), under EU Regulation 1186/2009 on duty reliefs.
Registration tax (IEDMT): only for vehicles and boats with foreign registration that are registered in Spain (Law 38/1992).

Main conditions

For all personal belongings:

You move your habitual residence to the Canaries as a private individual.
The goods are for personal or household use, not commercial quantities (portable tools of your trade are allowed).
You bought them with normal taxes paid in the country of origin, with no refund on export.
You lived at your previous residence for at least 185 days per calendar year (mainland Spain, Balearics or the EU) or 12 months (third country).
As a rule, they arrive within 12 months of your change of residence.

In addition, for vehicles, caravans and pleasure boats:

at least 6 months of use at your previous residence (over 12 if bought under a diplomatic exemption);
no sale, loan or hire for the following 12 months;
for registration tax: at least 12 consecutive months living outside Spain, and registration applied for within 60 days; the exemption is claimed on Tax Agency form 05.

From outside the EU, the customs relief also requires 12 months of residence outside the EU and at least 6 months of ownership. The Spanish Tax Agency pages do not always state the vehicle ownership periods the same way, so we check them against your documents.

Other cases that may be exempt

Second home: the normal furniture for a second home of yours in the Canaries, if you own it or rent it for at least 12 months.
Marriage: personal belongings of someone moving to the Canaries on getting married.
Inheritance: personal belongings inherited by a Canary Islands resident.

How we handle it

Initial check: on WhatsApp or by phone we confirm whether you meet the conditions.
Paperwork: we prepare the inventory with you and gather the evidence.
Transport: we coordinate shipping your belongings to Tenerife.
Declaration with relief: we file the customs declaration claiming the relief; anything that does not qualify is taxed.
Delivery and vehicle: we coordinate delivery and guide you through the ITV, registration tax and the DGT.

Documents usually required

A detailed inventory with estimated values and approximate purchase dates.
Your padrón certificate (empadronamiento) in the Canaries.
Proof of previous residence: council records, deregistration from your home municipality, consular deregistration…
Passport or ID card, and NIE.
For vehicles: registration document, purchase contract and proof of at least 6 months of use.

Questions about the relief

Does it apply if I move from Madrid or Barcelona?

Yes. The IGIC relief also covers moves from mainland Spain or the Balearics, with the 185-days-per-calendar-year condition at your previous home. There is no customs duty, and a car on Spanish plates does not need re-registering.

What happens if I sell the car within 12 months?

You lose the relief: the taxes that were not paid become due, by reference to the date of the sale.

How long do I have to bring my belongings?

Generally 12 months from your change of residence. To register a vehicle exempt from registration tax, the deadline is 60 days from when you start using it in Spain.

Transfer-of-residence relief in the Canary Islands: conditions and documents