Guide: Registering as a buyer-seller in Spain
12 Jul 2025
Do you want to start selling cars professionally? Before posting your first ad, you need to register legally as a dealer. But… freelancer or company? What tax code should you use? What is that about the REBU? This guide explains everything step by step to get off on the right foot and avoid mistakes that can cost money later.
1. Freelancer or SL: which legal form suits you?
✅ Quick comparison:
Option | Advantages | Disadvantages |
|---|---|---|
Freelancer | Quick registration, low initial costs, simple management | You are personally liable, variable personal income tax |
SL (Limited Company) | Limited liability, more professional image | Formation costs (~600 €), more bureaucracy |
Practical advice:
If you are going to start alone and with little investment, a freelancer is sufficient.
If you plan to grow, have partners, or bill more than 150,000 €/year, consider an SL from the beginning.
2. Registration with the Tax Authority: correct CNAE and IAE
When you register with the Tax Authority (form 036 or 037), you must indicate your activity with two key codes:
CNAE: 4511 (sale of automobiles and light motor vehicles)
IAE: Heading 615.1 or 612.3 (trade of vehicles)
Both codes serve to define your activity before the Tax Authority and Social Security.
3. REBU: should you apply it?
What is the REBU?
The Special Regime for Used Goods (REBU) allows you to tax only on the margin of profit (not on the total sales price). It is ideal if you buy cars from individuals.
When to use it?
✅ When you buy from individuals or other professionals who also use REBU.
❌ Cannot be used if you buy from companies with itemized VAT or import.
How to activate it?
When you register with the Tax Authority, check the box corresponding to REBU in form 036 and keep specific buying-selling records.
4. Step-by-step procedures to start
Registration with the Tax Authority (form 036/037): define your activity, type of VAT (REBU or general), and legal form.
Registration with Social Security:
As a freelancer: in the RETA (period of 60 days from registration with the Tax Authority)
As SL: registration of the administrator and employees under the general regime.
Professional bank account: essential if you operate as an SL.
Commercial Registry (only SL): deed of incorporation and bylaws.
Professional civil liability insurance (recommended): covers you against possible claims.
Mandatory books if you apply REBU: buying and selling records with data for each transaction.
5. Extra tips and common mistakes
Don't wait to sell to register. If you invoice without being registered, the Tax Authority can sanction you.
Keep all purchase invoices, even if they are from individuals. You will need them to justify the use of REBU.
Seek help from a management company with experience in trading. You will avoid mistakes that can cost you a lot.
✅ Practical conclusion
Registering as a dealer in Spain is not complicated, but it does require doing it right from the start.
Decide whether it is more convenient for you to be a freelancer or set up an SL.
Use the correct codes (CNAE 4511, IAE 612.3).
Choose whether you will apply the REBU and activate it from the beginning.
Complete all administrative procedures: Tax Authority, Social Security, records, and insurance.
Do you want to simplify all this? With Dealcar, you can manage your activity, generate REBU records, and manage sales with ease.
Request a demo without commitment and start professionalizing your business.
