{"id":53314,"date":"2026-10-24T05:34:43","date_gmt":"2026-10-24T05:34:43","guid":{"rendered":"https:\/\/www.asesoriaorihuelacosta.com\/?p=53314"},"modified":"2026-10-24T05:43:47","modified_gmt":"2026-10-24T05:43:47","slug":"rebu-used-cars-spain-vat-margin-scheme","status":"publish","type":"post","link":"https:\/\/www.asesoriaorihuelacosta.com\/en\/rebu-used-cars-spain-vat-margin-scheme\/","title":{"rendered":"REBU for Used Cars in Spain: How the VAT Margin Scheme Works"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"53314\" class=\"elementor elementor-53314\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-afeda9b e-con e-atomic-element e-flexbox-base e-default-div e-609bf09 \" data-id=\"afeda9b\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"afeda9b\">\n    \t\t<div class=\"elementor-element elementor-element-9b1ce49 elementor-widget elementor-widget-html\" 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strong{color:var(--ochre);}\n.aoc-number:nth-child(3) strong{color:var(--green);}\n.aoc-number span{font-size:15px;}\n.aoc-table-wrap{overflow-x:auto;margin:28px 0;}\n.aoc-table{width:100%;border-collapse:collapse;min-width:650px;border:1px solid var(--border);}\n.aoc-table th{background:var(--navy);color:#fff;text-align:left;padding:15px 17px;}\n.aoc-table th:nth-child(2){background:var(--green);}\n.aoc-table td{padding:15px 17px;border-bottom:1px solid var(--border);vertical-align:top;}\n.aoc-table tr:nth-child(even) td:first-child{background:var(--blue);}\n.aoc-table tr:nth-child(even) td:nth-child(2){background:var(--sage);}\n.aoc-cta{background:var(--navy);color:#fff;border-radius:18px;padding:37px 40px;display:grid;grid-template-columns:1fr auto;gap:32px;align-items:center;margin:46px 0;}\n.aoc-cta h2{color:#fff;margin:0 0 10px;font-size:28px;}\n.aoc-cta p{color:#fff;margin:0;}\n.aoc-cta a{display:inline-block;background:var(--ochre);color:#fff;text-decoration:none;padding:13px 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23px;}\n.aoc-cta{padding:31px 25px;}\n}\n<\/style>\n\n<div class=\"aoc-rebu\">\n\n<section class=\"aoc-section\">\n\n<span class=\"aoc-eyebrow\">Spanish tax \u00b7 VAT \u00b7 Second-hand goods<\/span>\n\n<div class=\"aoc-intro\">\n\n<p>If you want to buy and sell used cars professionally in Spain, you will probably come across the term <strong>REBU<\/strong>. In English, it is easier to understand it as Spain\u2019s <strong>VAT margin scheme for second-hand goods<\/strong>.<\/p>\n\n<p>When the legal conditions are met, <u>VAT is not calculated on the full selling price of the vehicle, but on the dealer\u2019s margin<\/u>.<\/p>\n\n<p>However, a car does not qualify simply because it is second-hand. You need to know who sold it to you, how the purchase was documented, which VAT treatment applied and what records you must keep.<\/p>\n\n<\/div>\n\n<div class=\"aoc-grid-3\">\n\n<div class=\"aoc-card aoc-card-blue\">\n<span class=\"aoc-badge aoc-badge-blue\">Key point 1<\/span>\n<h3>There is no separate REBU register<\/h3>\n<p>You register the business correctly with the Spanish Tax Agency and then check whether each transaction qualifies for the margin scheme.<\/p>\n<\/div>\n\n<div class=\"aoc-card aoc-card-sand\">\n<span class=\"aoc-badge aoc-badge-ochre\">Key point 2<\/span>\n<h3>Not every used car qualifies<\/h3>\n<p>The age or mileage of the car is not enough. What matters is mainly who sold it to the dealer and how that purchase was taxed.<\/p>\n<\/div>\n\n<div class=\"aoc-card aoc-card-green\">\n<span class=\"aoc-badge aoc-badge-green\">Key point 3<\/span>\n<h3>Cars are normally checked one by one<\/h3>\n<p>For a normal used-car dealership, the VAT margin is generally calculated vehicle by vehicle.<\/p>\n<\/div>\n\n<\/div>\n\n<\/section>\n\n\n<section class=\"aoc-section\">\n\n<span class=\"aoc-eyebrow\">The basics<\/span>\n\n<h2>What is REBU in Spain?<\/h2>\n\n<p>REBU is the Spanish abbreviation for the <strong>Special Scheme for Second-Hand Goods, Works of Art, Antiques and Collectors\u2019 Items<\/strong>.<\/p>\n\n<p>For English-speaking clients, the easiest way to understand it is as Spain\u2019s <strong>second-hand goods VAT margin scheme<\/strong>.<\/p>\n\n<p>A typical example is a professional car dealer buying a vehicle from a private individual. The private seller does not charge VAT, so the dealer has no input VAT on the purchase to reclaim.<\/p>\n\n<div class=\"aoc-highlight\">\n\n<p><strong>If the transaction meets the REBU rules, VAT on the later sale is calculated from the dealer\u2019s margin instead of the full selling price of the vehicle.<\/strong><\/p>\n\n<\/div>\n\n<p>The scheme is not limited to cars. It can also apply to other reusable movable goods bought for resale, provided the legal conditions are met.<\/p>\n\n<\/section>\n\n\n<section class=\"aoc-section\">\n\n<span class=\"aoc-eyebrow\">Who can use it?<\/span>\n\n<h2>You must be acting as a professional reseller<\/h2>\n\n<p>One of the first points to check is whether the business qualifies as a <strong>reseller<\/strong>.<\/p>\n\n<div class=\"aoc-grid-2\">\n\n<div class=\"aoc-card aoc-card-green\">\n\n<span class=\"aoc-badge aoc-badge-green\">Typical case<\/span>\n\n<h3>Buying vehicles to resell them<\/h3>\n\n<p>A self-employed person or company that regularly buys used vehicles specifically to sell them again may qualify as a reseller for REBU purposes.<\/p>\n\n<\/div>\n\n<div class=\"aoc-card aoc-card-rose\">\n\n<span class=\"aoc-badge aoc-badge-red\">Different situation<\/span>\n\n<h3>Selling your own company car<\/h3>\n\n<p>A company selling a car that it has used in its own business for several years <u>cannot automatically use REBU simply because the vehicle is second-hand<\/u>.<\/p>\n\n<\/div>\n\n<\/div>\n\n<\/section>\n\n\n<section class=\"aoc-section\">\n\n<span class=\"aoc-eyebrow\">Starting the business<\/span>\n\n<h2>How do you register a used-car business for REBU in Spain?<\/h2>\n\n<p>People often ask: <strong>\u201cHow do I register for REBU?\u201d<\/strong><\/p>\n\n<p>Strictly speaking, there is no separate REBU register comparable to Spain\u2019s VIES\/ROI register for intra-EU transactions.<\/p>\n\n<div class=\"aoc-warning\">\n\n<p><strong>Registering as a used-car dealer does not mean every car can automatically be sold under REBU.<\/strong> Each purchase must still meet the rules of the scheme.<\/p>\n\n<\/div>\n\n<p>Your business activity and tax obligations are registered with the Spanish Tax Agency using <strong>Form 036<\/strong>.<\/p>\n\n<p>This must be dealt with before the activity actually starts. For tax purposes, the business may already have started when you begin buying stock or paying expenses for the new activity, even before your first sale.<\/p>\n\n<div class=\"aoc-steps\">\n\n<div class=\"aoc-step\">\n<div class=\"aoc-step-num\">1<\/div>\n<div>\n<h3>Decide how the business will operate<\/h3>\n<p>Will you trade as self-employed \u2014 an <em>aut\u00f3nomo<\/em> \u2014 or through a Spanish company? Where will you buy the vehicles and how will you sell them?<\/p>\n<\/div>\n<\/div>\n\n<div class=\"aoc-step\">\n<div class=\"aoc-step-num\">2<\/div>\n<div>\n<h3>Register the activity with Form 036<\/h3>\n<p>The activity, tax address and relevant Spanish tax obligations must be correctly declared.<\/p>\n<\/div>\n<\/div>\n\n<div class=\"aoc-step\">\n<div class=\"aoc-step-num\">3<\/div>\n<div>\n<h3>Register as self-employed if required<\/h3>\n<p>If you operate personally as an aut\u00f3nomo, your Spanish Social Security registration must also be coordinated before you start.<\/p>\n<\/div>\n<\/div>\n\n<div class=\"aoc-step\">\n<div class=\"aoc-step-num\">4<\/div>\n<div>\n<h3>Check EU purchases<\/h3>\n<p>If you plan to buy vehicles in Germany, France, Belgium, the Netherlands or another EU country, you must check the VAT treatment and whether VIES\/ROI registration is needed.<\/p>\n<\/div>\n<\/div>\n\n<div class=\"aoc-step\">\n<div class=\"aoc-step-num\">5<\/div>\n<div>\n<h3>Set up accounting and invoicing properly<\/h3>\n<p>Your records should show how each car was bought, which VAT treatment applies and how the margin will be calculated when it is sold.<\/p>\n<\/div>\n<\/div>\n\n<\/div>\n\n<p>If you are starting personally, see our <a href=\"https:\/\/www.asesoriaorihuelacosta.com\/en\/self-employed-and-entrepreneurs\/\">advice for self-employed people and entrepreneurs in Spain<\/a>.<\/p>\n\n<p>If you operate through a company, we can coordinate the activity through our <a href=\"https:\/\/www.asesoriaorihuelacosta.com\/en\/companies-and-smes\/tax-advice-for-companies\/\">tax advisory service for companies<\/a> and our <a href=\"https:\/\/www.asesoriaorihuelacosta.com\/en\/companies-and-smes\/accounting-advice-for-companies\/\">accounting advisory service<\/a>.<\/p>\n\n<\/section>\n\n\n<section class=\"aoc-section\">\n\n<span class=\"aoc-eyebrow\">When does it apply?<\/span>\n\n<h2>When can REBU apply to a used car?<\/h2>\n\n<p>Among the situations covered by Spanish VAT rules, the scheme may apply when the professional reseller bought the vehicle from:<\/p>\n\n<div class=\"aoc-grid-3\">\n\n<div class=\"aoc-card aoc-card-blue\">\n<span class=\"aoc-badge aoc-badge-blue\">Common case<\/span>\n<h3>A private individual<\/h3>\n<p>A person selling their own vehicle without acting as a business or professional.<\/p>\n<\/div>\n\n<div class=\"aoc-card aoc-card-green\">\n<span class=\"aoc-badge aoc-badge-green\">Margin scheme<\/span>\n<h3>Another professional reseller<\/h3>\n<p>A dealer who has already sold the vehicle under the relevant second-hand goods margin scheme.<\/p>\n<\/div>\n\n<div class=\"aoc-card aoc-card-sand\">\n<span class=\"aoc-badge aoc-badge-ochre\">Other cases<\/span>\n<h3>Specific exempt transactions<\/h3>\n<p>Spanish VAT law also covers certain other situations that need to be checked individually.<\/p>\n<\/div>\n\n<\/div>\n\n<div class=\"aoc-warning\">\n\n<p><strong>A ten-year-old car with 150,000 kilometres does not automatically qualify for REBU.<\/strong> You must check where the vehicle came from and the VAT treatment of the purchase.<\/p>\n\n<\/div>\n\n<\/section>\n\n\n<section class=\"aoc-section\">\n\n<span class=\"aoc-eyebrow\">VAT calculation<\/span>\n\n<h2>Is the margin calculated car by car or on total sales?<\/h2>\n\n<div class=\"aoc-grid-2\">\n\n<div class=\"aoc-card aoc-card-blue\">\n\n<span class=\"aoc-badge aoc-badge-blue\">Used cars<\/span>\n\n<h3>Margin on each individual transaction<\/h3>\n\n<p>This is the normal approach for a used-car dealer.<\/p>\n\n<p><strong>Selling price \u2212 purchase price = margin.<\/strong><\/p>\n\n<p>The VAT included in that margin is then calculated.<\/p>\n\n<\/div>\n\n<div class=\"aoc-card aoc-card-sand\">\n\n<span class=\"aoc-badge aoc-badge-ochre\">Limited use<\/span>\n\n<h3>Global profit margin<\/h3>\n\n<p>Spanish VAT rules allow a global margin method for certain categories of goods and, in other situations, where specific authorisation is obtained.<\/p>\n\n<p><u>A car dealer cannot simply add up all purchases and all sales for the quarter and apply REBU to the difference.<\/u><\/p>\n\n<\/div>\n\n<\/div>\n\n<div class=\"aoc-warning\">\n\n<p><strong>There is no general vehicle value that determines which method you use.<\/strong> A normal used-car dealership should generally calculate the margin vehicle by vehicle.<\/p>\n\n<\/div>\n\n<\/section>\n\n\n<section class=\"aoc-section\">\n\n<span class=\"aoc-eyebrow\">Practical example<\/span>\n\n<h2>Example: how VAT works under REBU<\/h2>\n\n<div class=\"aoc-example\">\n\n<div class=\"aoc-example-head\">\n<h3>Buying from a private seller and reselling the car<\/h3>\n<\/div>\n\n<div class=\"aoc-example-body\">\n\n<div class=\"aoc-example-grid\">\n\n<div class=\"aoc-example-data\">\n<span>Purchase price<\/span>\n<strong>\u20ac12,000<\/strong>\n<\/div>\n\n<div class=\"aoc-example-data\">\n<span>Selling price<\/span>\n<strong>\u20ac15,000<\/strong>\n<\/div>\n\n<div class=\"aoc-example-data\">\n<span>Margin<\/span>\n<strong>\u20ac3,000<\/strong>\n<\/div>\n\n<\/div>\n\n<div class=\"aoc-result\">\n\n<p><strong>VATable amount within the margin:<\/strong> 3,000 \u00d7 100 \/ 121 = <strong>\u20ac2,479.34<\/strong><\/p>\n\n<p><strong>VAT included in the margin:<\/strong> <strong>\u20ac520.66<\/strong><\/p>\n\n<\/div>\n\n<\/div>\n\n<\/div>\n\n<p>You do not simply add 21% VAT to the full \u20ac15,000 selling price.<\/p>\n\n<div class=\"aoc-highlight\">\n\n<p><strong>The REBU margin is not necessarily the dealer\u2019s real commercial profit.<\/strong> Repairs, transport, warranties, advertising, preparation costs, wages and other expenses affect the business profit but are not automatically added to the purchase price for the VAT margin calculation.<\/p>\n\n<\/div>\n\n<\/section>\n\n\n<section class=\"aoc-section\">\n\n<span class=\"aoc-eyebrow\">Before you start<\/span>\n\n<h2>What documents do we normally need to set up the activity?<\/h2>\n\n<div class=\"aoc-grid-2\">\n\n<div class=\"aoc-card aoc-card-blue\">\n\n<span class=\"aoc-badge aoc-badge-blue\">Self-employed<\/span>\n\n<h3>Trading as an aut\u00f3nomo<\/h3>\n\n<ul class=\"aoc-checks\">\n<li>Passport, DNI or NIE.<\/li>\n<li>Spanish Social Security number.<\/li>\n<li>Tax address.<\/li>\n<li>Planned starting date.<\/li>\n<li>Clear description of the activity.<\/li>\n<li>Details of the premises, yard or office, if any.<\/li>\n<li>Rental agreement where applicable.<\/li>\n<li>Information about any other existing business activities.<\/li>\n<li>Whether you expect to buy in Spain, elsewhere in the EU or both.<\/li>\n<\/ul>\n\n<\/div>\n\n<div class=\"aoc-card aoc-card-sand\">\n\n<span class=\"aoc-badge aoc-badge-ochre\">Company<\/span>\n\n<h3>Trading through a Spanish company<\/h3>\n\n<ul class=\"aoc-checks\">\n<li>Company tax number (NIF).<\/li>\n<li>Deed of incorporation and articles.<\/li>\n<li>Commercial Registry details.<\/li>\n<li>Director or administrator details.<\/li>\n<li>Registered and tax address.<\/li>\n<li>Business premises or vehicle yard.<\/li>\n<li>Starting date.<\/li>\n<li>Information about Spanish and foreign suppliers.<\/li>\n<\/ul>\n\n<\/div>\n\n<\/div>\n\n<\/section>\n\n\n<section class=\"aoc-section\">\n\n<span class=\"aoc-eyebrow\">Paperwork for every vehicle<\/span>\n\n<h2>What records should you keep for each used car?<\/h2>\n\n<div class=\"aoc-doc\">\n\n<div class=\"aoc-doc-head\">\n<h3>1. Buying from a private individual<\/h3>\n<\/div>\n\n<div class=\"aoc-doc-body\">\n\n<p>When the seller is not acting as a business or professional, the reseller must prepare the relevant purchase document and <strong>obtain the seller\u2019s signature<\/strong>.<\/p>\n\n<ul class=\"aoc-checks\">\n<li>Document number and series where applicable.<\/li>\n<li>Date.<\/li>\n<li>Seller\u2019s full name.<\/li>\n<li>DNI, NIE or identification details.<\/li>\n<li>Seller\u2019s address.<\/li>\n<li>Dealer\u2019s tax details.<\/li>\n<li>Vehicle description.<\/li>\n<li>Make and model.<\/li>\n<li>Registration number.<\/li>\n<li><strong>VIN \/ chassis number.<\/strong><\/li>\n<li>Purchase price.<\/li>\n<li>Seller\u2019s signature.<\/li>\n<\/ul>\n\n<p>It is also sensible to keep the purchase contract, registration document, technical inspection documentation, bank payment evidence and relevant DGT paperwork.<\/p>\n\n<\/div>\n\n<\/div>\n\n\n<div class=\"aoc-doc\">\n\n<div class=\"aoc-doc-head\">\n<h3>2. Buying from another Spanish business<\/h3>\n<\/div>\n\n<div class=\"aoc-doc-body\">\n\n<ul class=\"aoc-checks\">\n<li>Full supplier invoice.<\/li>\n<li>Supplier tax details.<\/li>\n<li>Vehicle identification.<\/li>\n<li>Registration and VIN.<\/li>\n<li>Purchase price.<\/li>\n<li>VAT treatment used by the supplier.<\/li>\n<li>Proof of payment.<\/li>\n<\/ul>\n\n<p>If the supplier has used REBU, the invoice should include the wording corresponding to the <strong>special scheme for second-hand goods<\/strong>.<\/p>\n\n<\/div>\n\n<\/div>\n\n\n<div class=\"aoc-doc\">\n\n<div class=\"aoc-doc-head\">\n<h3>3. Buying from Germany, France, Belgium or another EU country<\/h3>\n<\/div>\n\n<div class=\"aoc-doc-body\">\n\n<p>You must first determine whether the foreign supplier has used its own VAT margin scheme or has issued a normal intra-EU supply.<\/p>\n\n<ul class=\"aoc-checks\">\n<li>Supplier invoice.<\/li>\n<li>EU VAT number where applicable.<\/li>\n<li>VAT scheme shown on the invoice.<\/li>\n<li>Complete vehicle details.<\/li>\n<li>Registration and VIN.<\/li>\n<li>Purchase price.<\/li>\n<li>Bank payment evidence.<\/li>\n<li>Vehicle documents.<\/li>\n<li>Transport documents where relevant.<\/li>\n<\/ul>\n\n<p>If you make normal intra-EU acquisitions, your Spanish VIES\/ROI position also needs to be checked. See our information on <a href=\"https:\/\/www.asesoriaorihuelacosta.com\/en\/vies-registration\/\">VIES registration in Spain<\/a>.<\/p>\n\n<\/div>\n\n<\/div>\n\n\n<div class=\"aoc-tip\">\n\n<p><strong>Good practice:<\/strong> create a separate file for every car using the registration number and VIN. This makes it much easier to link the purchase, payment, costs, documents, sales invoice and VAT treatment.<\/p>\n\n<\/div>\n\n<\/section>\n\n\n<section class=\"aoc-section\">\n\n<span class=\"aoc-eyebrow\">Buying from private sellers<\/span>\n\n<h2>REBU and Spanish Transfer Tax (ITP) are not the same thing<\/h2>\n\n<p>When a professional vehicle dealer buys a used car from a private individual, the purchase may also need to be considered for Spanish Transfer Tax \u2014 <strong>ITP<\/strong>.<\/p>\n\n<div class=\"aoc-warning\">\n\n<p><strong>In the Valencia Region there is a provisional exemption for professional vehicle dealers who buy vehicles specifically for resale.<\/strong> To make the exemption final, the dealer must prove that the vehicle was resold within one year.<\/p>\n\n<\/div>\n\n<p>Therefore, using REBU on the later sale does <u>not<\/u> mean that Form 620 and the Transfer Tax rules on the purchase can be ignored.<\/p>\n\n<\/section>\n\n\n<section class=\"aoc-section\">\n\n<span class=\"aoc-eyebrow\">Buying cars in Europe<\/span>\n\n<h2>A \u201cused\u201d car can still be treated as new for EU VAT purposes<\/h2>\n\n<p>For intra-EU VAT rules, there is a special definition of a <strong>new means of transport<\/strong>.<\/p>\n\n<div class=\"aoc-numbers\">\n\n<div class=\"aoc-number\">\n<strong>\u2264 6 months<\/strong>\n<span>since the vehicle was first put into service<\/span>\n<\/div>\n\n<div class=\"aoc-number\">\n<strong>\u2264 6,000 km<\/strong>\n<span>travelled by the vehicle<\/span>\n<\/div>\n\n<div class=\"aoc-number\">\n<strong>EU<\/strong>\n<span>particularly important for cross-border purchases<\/span>\n<\/div>\n\n<\/div>\n\n<p>If either condition is met, a vehicle can still be treated as new for certain EU VAT purposes even though it has already been registered or owned.<\/p>\n\n<\/section>\n\n\n<section class=\"aoc-section\">\n\n<span class=\"aoc-eyebrow\">Invoicing<\/span>\n\n<h2>What should a REBU sales invoice look like?<\/h2>\n\n<div class=\"aoc-grid-3\">\n\n<div class=\"aoc-card aoc-card-blue\">\n<span class=\"aoc-badge aoc-badge-blue\">1<\/span>\n<h3>Do not show VAT separately<\/h3>\n<p>The VAT amount must not appear as a separate charge on a REBU invoice.<\/p>\n<\/div>\n\n<div class=\"aoc-card aoc-card-sand\">\n<span class=\"aoc-badge aoc-badge-ochre\">2<\/span>\n<h3>VAT is included<\/h3>\n<p>The tax is included within the total selling price paid by the customer.<\/p>\n<\/div>\n\n<div class=\"aoc-card aoc-card-green\">\n<span class=\"aoc-badge aoc-badge-green\">3<\/span>\n<h3>The special scheme must be stated<\/h3>\n<p>The invoice must indicate that the <strong>special scheme for second-hand goods<\/strong> applies.<\/p>\n<\/div>\n\n<\/div>\n\n<div class=\"aoc-warning\">\n\n<p><strong>A business buying a vehicle under REBU cannot simply calculate 21% of the invoice price and reclaim it.<\/strong> There is no separately charged input VAT amount.<\/p>\n\n<\/div>\n\n<\/section>\n\n\n<section class=\"aoc-section\">\n\n<span class=\"aoc-eyebrow\">Tax treatment<\/span>\n\n<h2>REBU compared with the normal VAT regime<\/h2>\n\n<div class=\"aoc-table-wrap\">\n\n<table class=\"aoc-table\">\n\n<thead>\n<tr>\n<th>REBU \/ VAT margin scheme<\/th>\n<th>Normal VAT regime<\/th>\n<\/tr>\n<\/thead>\n\n<tbody>\n\n<tr>\n<td>VAT is calculated from the dealer\u2019s margin.<\/td>\n<td>VAT is calculated using the normal VAT rules.<\/td>\n<\/tr>\n\n<tr>\n<td>VAT is not shown separately on the invoice.<\/td>\n<td>VAT is normally itemised.<\/td>\n<\/tr>\n\n<tr>\n<td>The buyer does not receive a separately deductible REBU VAT amount.<\/td>\n<td>A business customer may deduct VAT if the normal requirements are met.<\/td>\n<\/tr>\n\n<tr>\n<td>The origin and tax treatment of each car must be checked.<\/td>\n<td>Input VAT deductibility depends on the purchase and the general VAT rules.<\/td>\n<\/tr>\n\n<\/tbody>\n\n<\/table>\n\n<\/div>\n\n<div class=\"aoc-highlight\">\n\n<p><strong>The same dealership may have vehicles with different VAT treatments in stock at the same time.<\/strong> Your bookkeeping and invoicing software must be able to keep them separate.<\/p>\n\n<\/div>\n\n<\/section>\n\n\n<section class=\"aoc-section\">\n\n<span class=\"aoc-eyebrow\">Records<\/span>\n\n<h2>REBU record-keeping<\/h2>\n\n<p>The scheme is not only about calculating VAT differently. Specific records are also required.<\/p>\n\n<div class=\"aoc-grid-2\">\n\n<div class=\"aoc-card aoc-card-blue\">\n\n<span class=\"aoc-badge aoc-badge-blue\">Purchase<\/span>\n\n<h3>When the vehicle comes in<\/h3>\n\n<ul class=\"aoc-checks\">\n<li>Description of the vehicle.<\/li>\n<li>Purchase invoice or document.<\/li>\n<li>Purchase price.<\/li>\n<li>Seller or supplier details.<\/li>\n<\/ul>\n\n<\/div>\n\n<div class=\"aoc-card aoc-card-green\">\n\n<span class=\"aoc-badge aoc-badge-green\">Sale<\/span>\n\n<h3>When the vehicle is sold<\/h3>\n\n<ul class=\"aoc-checks\">\n<li>Sales invoice.<\/li>\n<li>Selling price.<\/li>\n<li>VAT treatment.<\/li>\n<li>Whether REBU or the normal VAT regime was used.<\/li>\n<\/ul>\n\n<\/div>\n\n<\/div>\n\n<p>For cars, we strongly recommend also recording the <strong>registration number and VIN<\/strong>.<\/p>\n\n<\/section>\n\n\n<section class=\"aoc-section\">\n\n<span class=\"aoc-eyebrow\">Keeping records<\/span>\n\n<h2>How long should you keep the paperwork?<\/h2>\n\n<p>There is no single \u201cREBU retention period\u201d. Different Spanish rules apply.<\/p>\n\n<div class=\"aoc-numbers\">\n\n<div class=\"aoc-number\">\n<strong>4 years<\/strong>\n<span>general Spanish tax limitation period<\/span>\n<\/div>\n\n<div class=\"aoc-number\">\n<strong>5 years<\/strong>\n<span>certain payment records linked to cash-payment restrictions<\/span>\n<\/div>\n\n<div class=\"aoc-number\">\n<strong>6 years<\/strong>\n<span>commercial books and business records under Spanish commercial law<\/span>\n<\/div>\n\n<\/div>\n\n<div class=\"aoc-tip\">\n\n<p><strong>Practical recommendation:<\/strong> keep the complete file for each vehicle for at least six years, and longer whenever another rule or an ongoing tax matter requires it.<\/p>\n\n<\/div>\n\n<\/section>\n\n\n<section class=\"aoc-section\">\n\n<span class=\"aoc-eyebrow\">Payments<\/span>\n\n<h2>Be careful with cash payments<\/h2>\n\n<div class=\"aoc-warning\">\n\n<p>Where one of the parties acts as a business or professional, <strong>transactions of \u20ac1,000 or more cannot normally be paid in cash<\/strong>, subject to the specific legal exceptions.<\/p>\n\n<\/div>\n\n<p>For example, a professional dealership buying a \u20ac12,000 car from a private seller cannot pay the full price in cash simply because the seller is a private individual.<\/p>\n\n<p>The limit cannot be avoided by artificially splitting one transaction into several smaller payments.<\/p>\n\n<\/section>\n\n\n<section class=\"aoc-section\">\n\n<span class=\"aoc-eyebrow\">Other obligations<\/span>\n\n<h2>REBU does not replace vehicle paperwork or consumer rights<\/h2>\n\n<div class=\"aoc-grid-2\">\n\n<div class=\"aoc-card aoc-card-blue\">\n\n<span class=\"aoc-badge aoc-badge-blue\">DGT<\/span>\n\n<h3>Vehicle registration and transfer<\/h3>\n\n<p>Tax treatment and the administrative ownership of the car are separate issues. Transfers and dealer-specific vehicle procedures must also be handled correctly with Spain\u2019s DGT.<\/p>\n\n<\/div>\n\n<div class=\"aoc-card aoc-card-sand\">\n\n<span class=\"aoc-badge aoc-badge-ochre\">Consumer<\/span>\n\n<h3>Warranty obligations<\/h3>\n\n<p>REBU is a VAT scheme. <strong>It does not remove a professional seller\u2019s obligations towards a consumer.<\/strong><\/p>\n\n<p>For second-hand goods, seller and consumer may agree a shorter liability period than the general period, but it cannot be shorter than one year.<\/p>\n\n<\/div>\n\n<\/div>\n\n<\/section>\n\n\n<section class=\"aoc-section\">\n\n<span class=\"aoc-eyebrow\">Invoicing systems<\/span>\n\n<h2>If you are starting now, think about VeriFactu too<\/h2>\n\n<p>A new dealership should use invoicing software capable of keeping REBU sales separate from transactions under the normal VAT regime.<\/p>\n\n<div class=\"aoc-highlight\">\n\n<p>Under the rules currently published, the formal deadlines remain <strong>1 January 2027<\/strong> for affected Corporate Income Tax taxpayers and <strong>1 July 2027<\/strong> for the other affected businesses and professionals. However, Spain\u2019s Ministry of Finance announced in October 2026 its intention to postpone the outstanding VeriFactu obligations until October 2028. The legal amendment is still pending publication.<\/p>\n\n<\/div>\n\n<p>If you are setting up your systems now, it makes sense to choose software that can adapt to the final Spanish invoicing timetable.<\/p>\n\n<\/section>\n\n\n<section class=\"aoc-section\">\n\n<span class=\"aoc-eyebrow\">Closing the business<\/span>\n\n<h2>What happens if you stop trading?<\/h2>\n\n<div class=\"aoc-grid-2\">\n\n<div class=\"aoc-card aoc-card-blue\">\n\n<span class=\"aoc-badge aoc-badge-blue\">Tax Agency<\/span>\n\n<h3>Form 036<\/h3>\n\n<p>If you stop all business activities, the relevant tax deregistration must be filed.<\/p>\n\n<p>If you stop only the used-car activity but keep another business activity, you would normally amend your tax registration rather than close it completely.<\/p>\n\n<\/div>\n\n<div class=\"aoc-card aoc-card-rose\">\n\n<span class=\"aoc-badge aoc-badge-red\">Self-employed<\/span>\n\n<h3>Spanish Social Security<\/h3>\n\n<p>If an aut\u00f3nomo stops the activity completely, the Social Security deregistration must also be filed within the applicable deadline.<\/p>\n\n<p>Closing the activity does not remove previous tax obligations or the duty to keep your records.<\/p>\n\n<\/div>\n\n<\/div>\n\n<\/section>\n\n\n<section class=\"aoc-section\">\n\n<span class=\"aoc-eyebrow\">Common mistakes<\/span>\n\n<h2>Mistakes that can cause problems for a used-car dealer<\/h2>\n\n<div class=\"aoc-grid-3\">\n\n<div class=\"aoc-card aoc-card-rose\">\n<h3>Using REBU for every used car<\/h3>\n<p>A second-hand vehicle does not automatically qualify for the margin scheme.<\/p>\n<\/div>\n\n<div class=\"aoc-card aoc-card-blue\">\n<h3>Poor purchase paperwork<\/h3>\n<p>This is particularly risky when buying cars from private individuals.<\/p>\n<\/div>\n\n<div class=\"aoc-card aoc-card-sand\">\n<h3>Showing VAT separately<\/h3>\n<p>A REBU invoice must not show a separate VAT amount.<\/p>\n<\/div>\n\n<div class=\"aoc-card aoc-card-green\">\n<h3>Mixing all vehicles together<\/h3>\n<p>Each unit should have its own clearly identified tax treatment.<\/p>\n<\/div>\n\n<div class=\"aoc-card aoc-card-blue\">\n<h3>Not checking EU supplier invoices<\/h3>\n<p>A margin-scheme purchase and a normal intra-EU acquisition are not the same.<\/p>\n<\/div>\n\n<div class=\"aoc-card aoc-card-sand\">\n<h3>Waiting until the car is sold<\/h3>\n<p>The VAT treatment should be reviewed when the vehicle enters stock.<\/p>\n<\/div>\n\n<\/div>\n\n<\/section>\n\n\n<div class=\"aoc-cta\">\n\n<div>\n\n<h2>Starting a used-car business in Spain?<\/h2>\n\n<p>We can organise the tax registration, REBU treatment, paperwork, VAT, Spanish or EU purchases, invoicing and accounting from the beginning.<\/p>\n\n<\/div>\n\n<div>\n\n<a href=\"https:\/\/www.asesoriaorihuelacosta.com\/en\/contact\/\">Ask for advice<\/a>\n\n<\/div>\n\n<\/div>\n\n\n<section class=\"aoc-section\">\n\n<span class=\"aoc-eyebrow\">Local tax advice in English<\/span>\n\n<h2>REBU and used-car dealers in Orihuela Costa, Torrevieja and Alicante<\/h2>\n\n<p>A professional dealer may buy cars from Spanish private sellers, Spanish businesses and suppliers in Germany, France, Belgium, the Netherlands or elsewhere in the European Union.<\/p>\n\n<p><strong>Two apparently identical cars can have completely different VAT treatments.<\/strong><\/p>\n\n<p>At Asesor\u00eda Orihuela Costa we work in English with self-employed clients and companies in Orihuela Costa, Torrevieja, Pilar de la Horadada, San Miguel de Salinas, Guardamar del Segura and other areas of Alicante and Murcia.<\/p>\n\n<p>If you are starting personally, see our <a href=\"https:\/\/www.asesoriaorihuelacosta.com\/en\/self-employed-and-entrepreneurs\/\">self-employed and entrepreneur services<\/a>. If you operate through a company, we can coordinate REBU with our <a href=\"https:\/\/www.asesoriaorihuelacosta.com\/en\/companies-and-smes\/tax-advice-for-companies\/\">company tax advice<\/a> and <a href=\"https:\/\/www.asesoriaorihuelacosta.com\/en\/companies-and-smes\/accounting-advice-for-companies\/\">accounting services<\/a>.<\/p>\n\n<\/section>\n\n\n<section class=\"aoc-section\">\n\n<span class=\"aoc-eyebrow\">Frequently asked questions<\/span>\n\n<h2>REBU and used cars in Spain: FAQs<\/h2>\n\n<div class=\"aoc-faq\">\n\n<details>\n<summary>How do I register for REBU in Spain?<\/summary>\n<div class=\"aoc-faq-content\">\n<p>There is no separate REBU register. Your business activity must be correctly registered, normally through Form 036, and the margin scheme is then applied only to transactions that meet the legal requirements.<\/p>\n<\/div>\n<\/details>\n\n<details>\n<summary>Can every second-hand car be sold under REBU?<\/summary>\n<div class=\"aoc-faq-content\">\n<p>No. You need to check who sold the vehicle to the dealer and how that purchase was treated for VAT.<\/p>\n<\/div>\n<\/details>\n\n<details>\n<summary>Is REBU calculated car by car?<\/summary>\n<div class=\"aoc-faq-content\">\n<p>For a normal used-car dealership, generally yes. The margin is normally calculated for each individual vehicle.<\/p>\n<\/div>\n<\/details>\n\n<details>\n<summary>Is there a car-price limit for using the individual margin?<\/summary>\n<div class=\"aoc-faq-content\">\n<p>No. There is no general price threshold that determines whether a vehicle uses the individual or global margin method.<\/p>\n<\/div>\n<\/details>\n\n<details>\n<summary>What paperwork do I need when buying from a private seller?<\/summary>\n<div class=\"aoc-faq-content\">\n<p>The dealer must prepare the appropriate purchase document and obtain the seller\u2019s signature. The seller, buyer, date, price, vehicle registration and VIN should be clearly identified.<\/p>\n<\/div>\n<\/details>\n\n<details>\n<summary>Do I also need to consider Form 620?<\/summary>\n<div class=\"aoc-faq-content\">\n<p>Yes. REBU and Transfer Tax are different matters. In the Valencia Region, professional vehicle resellers may qualify for a provisional exemption on purchases made for resale, subject to the legal conditions and resale within the required period.<\/p>\n<\/div>\n<\/details>\n\n<details>\n<summary>Can VAT be shown separately on a REBU invoice?<\/summary>\n<div class=\"aoc-faq-content\">\n<p>No. VAT is not shown separately and the invoice must state that the special scheme for second-hand goods applies.<\/p>\n<\/div>\n<\/details>\n\n<details>\n<summary>Do I need VIES\/ROI to buy cars in Germany?<\/summary>\n<div class=\"aoc-faq-content\">\n<p>It depends on how the German supplier invoices the transaction. A vehicle sold under the supplier\u2019s margin scheme is different from a normal intra-EU acquisition.<\/p>\n<\/div>\n<\/details>\n\n<details>\n<summary>How long should I keep the documents?<\/summary>\n<div class=\"aoc-faq-content\">\n<p>Different periods apply. The general Spanish tax limitation period is four years, some payment evidence must be kept for five years, and Spanish commercial law generally requires business documentation to be retained for six years. Keeping the complete vehicle file for at least six years is a sensible practical approach, unless a longer period applies.<\/p>\n<\/div>\n<\/details>\n\n<details>\n<summary>Can a dealer pay cash when buying a car from a private person?<\/summary>\n<div class=\"aoc-faq-content\">\n<p>The Spanish cash-payment restriction applies when one party acts as a business or professional, even if the seller is a private individual.<\/p>\n<\/div>\n<\/details>\n\n<\/div>\n\n<\/section>\n\n\n<div class=\"aoc-cta aoc-cta-alt\">\n\n<div>\n\n<h2>Need help setting up your used-car business in Spain?<\/h2>\n\n<p>We can review your registration, REBU, VAT, paperwork, bookkeeping and invoicing so the activity is organised correctly from the first purchase.<\/p>\n\n<\/div>\n\n<div>\n\n<a href=\"https:\/\/www.asesoriaorihuelacosta.com\/en\/contact\/\">Contact our team<\/a>\n\n<\/div>\n\n<\/div>\n\n\n<div class=\"aoc-review\">\n\n<strong>Reviewed by Patrick Gordinne P\u00e9rez, registered economist and tax advisor.<\/strong>\n\n<p style=\"margin:8px 0 0;\">Last regulatory review: 24 October 2026. This guide is based on current Spanish VAT, invoicing, tax, commercial and transfer-tax rules. The correct VAT treatment of each vehicle depends on its origin, documentation and the circumstances of the transaction.<\/p>\n\n<\/div>\n\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\n<\/div>\n\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Spanish tax \u00b7 VAT \u00b7 Second-hand goods If you want to buy and sell used cars professionally in Spain, you will probably come across the term REBU. In English, it is easier to understand it as Spain\u2019s VAT margin scheme for second-hand goods. When the legal conditions are met, VAT is not calculated on the [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":53312,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","inline_featured_image":false,"footnotes":""},"categories":[45],"tags":[],"class_list":["post-53314","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"featured_image_src":{"landsacpe":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2026\/10\/REBU-vehiculos-de-segunda-mano-1140x445.webp",1140,445,true],"list":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2026\/10\/REBU-vehiculos-de-segunda-mano-463x348.webp",463,348,true],"medium":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2026\/10\/REBU-vehiculos-de-segunda-mano-300x169.webp",300,169,true],"full":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2026\/10\/REBU-vehiculos-de-segunda-mano.webp",1920,1080,false]},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>REBU Used Cars Spain: VAT Margin Scheme Explained<\/title>\n<meta name=\"description\" content=\"Starting a used-car business in Spain? 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