First: exemptions are not automatic
There are two layers: IGIC (Law 20/1991) and customs duty, which only affects non-EU goods and follows the EU customs reliefs. In most cases the exemption must be claimed in the declaration and supported with evidence. Some also bind you afterwards: sell or let exempt goods too soon and you will generally owe the tax.
The most common exemptions
- Transfer of residence: your personal belongings (furniture, household goods, vehicle) when you move your habitual residence to the Canaries. As a rule: used for at least 6 months, imported within 12 months of the move, and previous residence of at least 185 days per calendar year (from mainland Spain or the EU) or 12 months (from a third country such as the UK). Vehicles and boats cannot be sold, transferred or let for 12 months.
- Marriage: personal belongings of someone moving to the Canaries on marrying, plus customary wedding gifts up to €350 each from the EU or €200 from outside it.
- Inheritance: inherited personal belongings, if the heir lives in the Canaries (or has a second home here and the goods come from mainland Spain or the EU).
- Second home: normal furnishings, if you own it or rent it for at least 12 months.
- Consignments up to €150: IGIC-free except alcohol, perfume and tobacco. Since 1 July 2026, though, online orders from outside the EU pay €3 duty per item, and some goods pay AIEM.
- Reimports of goods returning unchanged after a temporary exit, or after a free warranty repair.
How we handle it
- Enquiry on WhatsApp or by phone: what, from where and why.
- Eligibility check: we tell you which exemption fits and what evidence it needs.
- Paperwork: we prepare the inventory and the claim with you.
- Transport and declaration, claiming the exemption.
- Delivery – plus a reminder of the obligations that follow, such as the no-sale period.
What we need: an inventory with approximate values, passport or NIE, your empadronamiento in the Canaries, proof of your previous residence and, depending on the case, a marriage certificate, inheritance documents or a deed or tenancy agreement.
FAQ: exemptions and reliefs
Do exemptions apply automatically?
No. As a rule they must be claimed at import and backed by evidence. If nobody claims them, the tax is charged.
What happens if I sell the car I brought in tax-free?
If you sell, transfer or let it within 12 months of import without a justified reason, you generally lose the exemption and IGIC becomes due.
Are gifts exempt?
Within limits: customary wedding gifts (up to €350 or €200 each) and small unpaid consignments between private individuals from the EU in the quantities set by law.