First of all, you have to remove the car from the record (stop it from moving) and transfer it as an ordinary movable item according to the legislation of the country where the transaction will take place (you have to sell it as scrap). The buyer must register it if he wishes. It is not advisable to transfer the vehicle with a notary power of attorney, because this will send you exactly where you are running from - there is no way to guarantee that the buyer will actually transfer the car in his name. So there is a danger that you will continue to owe taxes. It is important to know that it is calculated at the higher value between the selling price and the insurance assessment.