Buying or selling a second-hand car between private parties is an everyday transaction, but the change of ownership before the Directorate-General for Traffic (DGT) still causes doubts and, above all, oversights that prove costly. A poorly closed transfer leaves the seller exposed to fines and debts that are no longer theirs, and the buyer with a vehicle still registered in someone else's name. This guide explains, step by step, what documents you need, what tax is payable, how to notify the sale and which deadlines are worth respecting.
1. What the change of ownership is
The change of ownership is the procedure by which the DGT records that a vehicle has changed owner. It is not mere paperwork: until the change is registered, the person listed in the Vehicle Register remains, for administrative purposes, the party responsible for the car. That means traffic penalties, the Tax on Motor Vehicles (IVTM) and any incident are attributed to whoever appears as the owner, even if they no longer drive or possess the vehicle.
This is why the transfer matters to both parties. To the buyer, because they need the vehicle in their name in order to drive with full legal certainty and to take out insurance. To the seller, because until ownership changes they remain tied to an asset they have already disposed of.
2. Documents you need
Before starting the procedure it is best to gather all the documentation. If a single document is missing, the transfer stops. This is the list of what needs to be ready:
| Document | Who provides it | What to check |
|---|---|---|
| Registration certificate (permiso de circulación) | Seller | That it is the original and matches the number plate. |
| Technical data sheet (ITV card) | Seller | It does not have to be valid: a change of ownership can be processed even with an expired ITV. To drive the vehicle again, though, you will need to renew it. |
| Sale and purchase contract | Both parties | Signed by buyer and seller, with the vehicle details and the price. |
| ID (DNI / NIE) of both parties | Buyer and seller | Valid. For non-residents, a valid identity document. |
| Proof of IVTM | Seller | The latest road tax receipt, paid and up to date. |
Added to this documentation is proof of payment of the Transfer Tax (ITP), explained below, and payment of the DGT fee for the transfer. It is also wise to check that the vehicle has no charges, seizures or retention-of-title clauses pending: a DGT report or an entry from the Register of Movable Property clears this up before closing the purchase.
3. The steps of the transfer
The procedure always follows the same logical order. Skipping a step or altering the sequence is the most common reason for the operation to get stuck.
Step 1: Sign the sale and purchase contract
The contract is the evidence of the transaction. It must set out the full details of buyer and seller, the identification of the vehicle (number plate, chassis number, make and model), the agreed price and the date. It is signed in duplicate, one copy for each party. It is the document that later proves to the tax authorities and to the DGT that the sale took place and on what terms.
Step 2: Settle the Transfer Tax (ITP)
Before going to the DGT you must settle the ITP in the corresponding autonomous community. Without proof of this tax, the transfer is not completed. It is an obligation of the buyer and is explained in detail in the next section.
Step 3: Filing at the DGT
With all the documentation and the ITP settled, the change of ownership is requested at the Provincial Traffic Office. The procedure can be done in person with a prior appointment or electronically through a chartered administrative agent, who files the transfer online on the client's behalf.
Step 4: New registration certificate
Once the transfer is approved, the DGT issues the new registration certificate in the buyer's name. With it, the vehicle is formally registered in their name and the operation is closed.
4. The Transfer Tax (ITP)
The sale of a used vehicle between private parties is subject to the Transfer Tax (Impuesto de Transmisiones Patrimoniales), a tax ceded to the autonomous communities. This matters: the applicable rate and the way it is calculated vary from one community to another and according to the characteristics of the vehicle, so there is no single figure valid across the whole of Spain.
The tax base is the value stated in the sale contract. The rate in force in the autonomous community where the buyer is resident is then applied to that value.
Before closing the operation it is worth checking the ITP rate in force in your autonomous community and the reference value the Administration may apply to the vehicle. These are figures that change and are best confirmed case by case, not taken for granted.
Some cases may be exempt or enjoy reductions, and certain very old vehicles follow specific rules. It is therefore worth verifying the particular situation before filing the self-assessment.
5. The notice of sale
This is the point that prevents the most trouble and is most often neglected. In addition to the transfer, the seller can —and should— submit a notice of sale to the DGT: a communication recording that they have sold the vehicle, to whom and on what date, providing the sale and purchase contract.
Why it matters so much for the seller
The transfer is normally driven by the buyer. But if the buyer is slow or simply does not process it, the vehicle continues to appear in the seller's name. While that lasts, the seller may receive traffic fines for offences they did not commit and be pursued for debts associated with the vehicle, such as road tax for subsequent years.
The notice of sale cuts off that exposure. From the date it is filed, the DGT records that the vehicle is no longer under the seller's responsibility, even if the buyer completes the definitive transfer later. It is, in practice, the seller's best protection.
6. Common mistakes
Mistake 1: Selling without notifying the sale
The most common and the most costly. The seller trusts that the buyer will process the transfer and does not check. Months later, fines and IVTM receipts arrive in their name. The notice of sale would have prevented it.
Mistake 2: Buying without checking charges or the ITV
Acquiring a vehicle with seizures or retention of title complicates or blocks the transfer. It is wise to check the registry and technical situation before paying.
Mistake 3: Declaring a sale value that is too low
The ITP is calculated on the value stated in the sale contract. Declaring an unrealistically low amount to pay less can trigger a value check by the tax authorities and a supplementary assessment.
Mistake 4: Letting time pass
Delaying the transfer stacks up risks for both parties: the buyer drives a car in someone else's name and the seller remains tied to an asset that is no longer theirs. It is best to process it as soon as possible.
Mistake 5: Incomplete contracts
A contract without a chassis number, without a date or without one party's signature may not serve as evidence before the tax authorities or the DGT. The sale should be documented properly from the outset.
If what you want is not to transfer the vehicle but to take it off the road, see our guide on how to deregister a vehicle and its effects before the DGT.
7. How Equus Capital does it
At Equus Capital, Miguel Agüera handles the transfer electronically, as a chartered administrative agent, without the client having to set foot in the Traffic Office or request an appointment. The protocol is straightforward: we check that the documentation is complete and the vehicle free of charges, we review the status of the ITV, we calculate and settle the ITP in the corresponding community, we file the transfer with the DGT online and, when you sell, we also handle the notice of sale to keep you clear of any future liability.
The aim is for the operation to be closed cleanly for both parties: the buyer with their new registration certificate and the seller free from any exposure to fines or third-party debts.