What importing a car to Melilla involves
Melilla is part of Spain, but for customs purposes it works differently from the rest of the country. According to the Spanish Tax Agency, Melilla is outside the EU customs territory and outside the VAT area. So when a car enters Melilla, even from Málaga or Madrid, it is treated as an import: it has to clear customs and pay the local tax instead of VAT.
That tax is IPSI (Impuesto sobre la Producción, los Servicios y la Importación). It is managed by the Autonomous City of Melilla and replaces VAT in the city.
In short, importing a car to Melilla means three things:
- Clearing the vehicle through customs with its declaration.
- Paying the IPSI due, or proving the exemption if you are moving to Melilla.
- Registering it, only if the vehicle comes from abroad and does not yet have Spanish plates.
Bringing a car from mainland Spain to Melilla
This is the most common case: you buy a car on the mainland or move to Melilla with your own. The vehicle already has Spanish plates, so it does not need re-registering: it keeps the same number plate. What you do need is the customs entry into Melilla and the IPSI payment.
We take care of:
- Checking that the vehicle’s paperwork is complete before the trip.
- Calculating the IPSI with your car’s details.
- Filing the declaration at Melilla customs.
- Arranging the ferry shipping of the vehicle, if you need it, with our mainland Spain–Melilla shipping service with customs included.
IPSI tax on vehicles: how it works
The IPSI paid when importing a vehicle to Melilla depends on the type of vehicle and is calculated on its value. The rates are set by the IPSI tax bylaw for imports, approved by the Autonomous City of Melilla. Under the City’s rules, for vehicles the tax becomes due at the time of registration.
These are the IPSI import rates for cars in 2026:
| Vehicle | IPSI rate |
|---|---|
| Used (any engine) | 10% |
| New electric | 0.5% |
| New hybrid or plug-in hybrid | 3% |
| New petrol under 1,600 cc or diesel under 2,000 cc | 5% |
| Other new cars | 10% |
For motorbikes and other vehicles, or if your case has any special features, we confirm the exact rate and calculate the amount with your vehicle’s details before we start.
IPSI exemption when moving to Melilla
If you move to Melilla and bring your car as part of your personal belongings, the IPSI rules provide exemptions for a change of residence. You are normally asked to prove where you lived before and since when, and that the vehicle was yours and in use before the move.
The specific conditions, such as the prior residence period, length of ownership and the deadline to apply, depend on each case. Before the car is moved, we check with you whether you meet them. That way you know in advance whether you will pay the tax or not.
Registering an imported car in Melilla
A car only needs registering in Melilla when it comes from abroad, for example from another EU country or from outside the EU, and does not yet have Spanish plates. In that case, the customs clearance is followed by the traffic procedures: technical inspection (ITV) and registration with the DGT.
Registration tax also works differently in Melilla. According to the Spanish Tax Agency, on first registration in Ceuta and Melilla the Special Tax on Certain Means of Transport is applied at a zero rate. It is one of the reasons why it pays to plan where the vehicle is registered.
Taking a car from Melilla to mainland Spain
This is the procedure that raises the most questions, and the one least explained. If you have a car in Melilla and take it to mainland Spain, customs treats it as an import, because it leaves a territory outside the EU customs union. The number plate does not change, but there are taxes to check.
Which taxes may apply
| Tax | When it applies |
|---|---|
| Import duties (tariff) | Depending on the vehicle’s origin. We check it case by case. |
| Import VAT | On entering the VAT area, unless the relocation exemption applies. |
| Special Tax on Certain Means of Transport (registration tax) | If the vehicle was registered in Melilla at the zero rate and is imported permanently into mainland Spain. It is calculated on the customs value, with coefficients that reduce the amount according to the vehicle’s age. |
When registration tax is not charged
The Spanish Tax Agency states that registration tax is not charged if you move your residence to mainland Spain and meet these conditions:
- Having had your habitual residence in Ceuta or Melilla for at least twelve consecutive months before the move.
- The vehicle was acquired without previous exemptions.
- Having used it at your former residence for at least six months.
- Not selling or transferring it for twelve months after the import.
If you meet these conditions, we prepare the documents that prove it and file the import clearance with the exemption applied. If you do not, we tell you in advance how much you will pay, so there are no surprises at the port.
Motorbikes, vans and other vehicles
Vehicle customs clearance is not limited to cars. We also handle motorbikes, vans, motorhomes and commercial vehicles. The process is the same; some documents and the tax rate change. If it is a company vehicle, see also our customs services for businesses.
What a customs agency does for you
You could try the procedure on your own, but vehicle customs clearance has details that, if missed, delay the car or increase the tax: an invoice that does not prove the value, a residence certificate that does not cover the required months or a declaration with the wrong rate. And all the paperwork is in Spanish.
With Agencia Aranda you have a team that has handled customs in Melilla since 1948, with offices in Melilla and Málaga. We check your documents on WhatsApp, give you a free quote and file the declaration for you. We mainly assist in Spanish, but write to us in English and we will get back to you.