I live in France and have bought cars in the UK and have exported them and registered them here for my own use - and they were untaxed when leaving the UK.
I don't think that the lack of UK vehicle tax is going to get either french or spanish police excited,
For a start. how would they know whether the vehicle you are delivering is taxed or not? There is no tax disc to display any more and I doubt that they have been granted access to the hallowed portals of the DVLA database.
UK road tax is levied for the doubtful privilege of driving on UK roads and has no relevance once you are outside the UK.
But - be very sure that you have proper cast -iron insurance that names you as the driver, they are very hot on that over here.
And don't forget to carry all your original paperwork - V5 - licence- insurance- mot - personal id - passport - and some sort of authorisation to be delivering the vehicle - otherwise you could be enjoying prison food for a couple of days until they sort it out - remember - they don't do police bail over here!
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