Hello Evelyn

The Canary Islands have a different fiscal status than mainland Spain and the rest of Europe. There is no VAT as such, but you pay IGIC tax. If you are importing a car, you may even get a complete IGIC exemption if you plan to become resident (certain restrictions apply). Therefore, a DUA is required to declare the fiscal status of the car.

I recommend that you contact a gestoria specialised in these kind of services (e.g. http://www.gestionaduanera.com/eng/vehicles.html).

Regards