There is quite a bit of confusion over this, and the MCN article goes someway in answering it. However where it say’s
"Kevin Healy runs Focused Events, who transport hundreds of bikes to Almeria, Spain, each year for sun-baked trackday action.
“As soon as you hand over your bike to someone else to transport, even if it’s road-legal, it becomes goods and requires a carnet,” says Healy. “But it also becomes much simpler. We only need one carnet for all the bikes we transport, which means the cost to the individual could be as little as £40 and there’s no paperwork for you to fill out. We can also obtain vouchers for people who want to leave their bikes with us at the circuit.”
I just got a quote to transport a bike with Fly & Ride to Malaga and back where it used to cost £695 return it is now it is £595 each way and Spain and Portugal want 21% & 23 % the value of each Vehicle as a Bond.
So we are going to take the bikes ourselves, long drive but much cheaper.