Buying or selling a second-hand car privately is an everyday thing, but changing ownership with the Directorate-General for Traffic (DGT) still raises questions and, above all, leads to slips that prove costly. A badly closed transfer leaves the seller exposed to fines and debts that are no longer theirs, and the buyer with a vehicle still in someone else's name. Here we explain, step by step, what documents you need, what tax is due, how to notify the sale and which deadlines to keep to.
In this article
1. What the change of ownership is
The change of ownership is the procedure by which the DGT records that a vehicle has a new owner. It is not just paperwork: until the change is registered, the person listed in the Vehicle Register is still, for administrative purposes, responsible for the car. That means traffic fines, the motor vehicle tax (IVTM) and any other issue go to whoever appears as the owner, even if they no longer drive or have the vehicle.
That is why the transfer matters to both sides. To the buyer, because they need the car in their name to drive with peace of mind and take out insurance. To the seller, because until ownership changes they are still tied to a car that is no longer theirs.
2. Documents you need
Before you start, get all the documents together. If a single one is missing, the transfer stops. This is what you need to have 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. |
On top of these documents you need 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 outstanding: a DGT report or an extract from the Register of Movable Property settles that before you close the purchase.
3. The steps of the transfer
The procedure always follows the same order. When a transfer gets stuck, it is nearly always because someone skipped a step or did it too early.
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 pay the ITP in the relevant autonomous community. Without proof of payment, the transfer cannot be completed. It is the buyer's obligation and is explained in detail in the next section.
Step 3: Filing at the DGT
With all the documents in hand and the ITP paid, you apply for the change of ownership at the Provincial Traffic Office. It can be done in person by appointment or online through a registered gestor administrativo, who files the transfer 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. The vehicle is then formally theirs and the transaction is complete.
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 devolved to the autonomous communities. Take note: the applicable rate and the way it is calculated vary from one community to another and with the characteristics of the vehicle, so there is no single figure valid for the whole of Spain.
The tax base is not just what the contract says. It is the car's market value or the agreed price, whichever is higher (article 10.1 of the ITP Act). For market value, the tax authorities use their tables of average prices, which for 2026 are those in Order HAC/1501/2025, adjusted for the car's age. 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 qualify for reductions, and certain very old vehicles follow specific rules. So it is worth checking your own case before filing the self-assessment.
5. The notice of sale
This is the step that prevents the most trouble and the one most often neglected. As well as the transfer, the seller can (and should) file a notice of sale with the DGT: a statement recording that they have sold the vehicle, to whom and on what date, with the sale contract attached.
Why it matters so much for the seller
It is normally the buyer who files the transfer. But if the buyer is slow or simply never does it, the vehicle stays in the seller's name. Meanwhile, the seller may receive traffic fines for offences they did not commit and be chased for debts linked to the vehicle, such as road tax for later 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 expensive. The seller trusts the buyer to file the transfer and does not check. Months later, fines and IVTM bills arrive in their name. The notice of sale would have prevented it.
Mistake 2: Buying without checking charges or the ITV
Buying a vehicle with seizures or retention of title complicates or blocks the transfer. Check its registry and technical status before paying.
Mistake 3: Declaring a sale value that is too low
The ITP is calculated on the contract price or the car's market value, whichever is higher. To check it, the tax authorities use their tables of average prices, although you can show that your car is worth less because of its condition. 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 piles up risk for both parties: the buyer drives a car in someone else's name and the seller is still tied to a car that is no longer theirs. Get it done as soon as you can.
Mistake 5: Incomplete contracts
A contract with no chassis number, no date or missing one party's signature may not stand as evidence before the tax authorities or the DGT. Better to document the sale properly from the start.
If you want to take the vehicle off the road rather than transfer it, see our guide on how to deregister a vehicle and what that means with the DGT.
7. How Equus Capital does it
At Equus Capital, Miguel Agüera handles the transfer online, as a registered gestor administrativo, so the client does not have to set foot in the Traffic Office or book an appointment. This is how we do it: we check that the documents are complete and the vehicle is free of charges, we look at the ITV status, we calculate and pay the ITP in the relevant community, we file the transfer with the DGT online and, when you are the seller, we also handle the notice of sale so you are clear of any future liability.
What we want is a transaction properly closed for both sides: the buyer with their new registration certificate and the seller with no risk of fines or someone else's debts.