Compact SUVs from Germany: VW T-Roc vs Seat Ateca, Full Cost to Spain (2026)

Why this segment is worth the paperwork

Compact SUVs are Germany's bread and butter, which means huge supply, aggressive dealer pricing and a steady stream of company and rental fleet cars rotating out at two to three years old with full service history. A German-market VW T-Roc 1.5 TSI Style with roughly 35,000 km and full history typically lists around 19,000 to 20,500 EUR, while the equivalent Seat Ateca 1.5 TSI FR runs 18,000 to 19,500 EUR. The same age and spec car at a Spanish dealer routinely lists 3,000 to 5,000 EUR higher, which is exactly the margin importing is designed to capture.

The tax rule that decides whether ITP or VAT applies

Both cars are petrol, both fall in the same CO2 band, and both follow the same golden rule: buy from a private individual in Germany and Spain charges no VAT, but ITP is due, self-assessed via modelo 620 in the buyer's autonomous community. ITP typically runs 4% in Madrid, Andalucía or Galicia, up to 5% in Cataluña, and as high as 8% in some regions — it does not depend on where the contract was signed. Buy instead from a professional Autohaus with VAT itemised on the invoice, and ITP does not apply; VAT logic applies instead, either already folded into the price under the margin scheme or self-assessed via modelo 309 if you are a private buyer. The two taxes are mutually exclusive; you never pay both.

IEDMT: the tax that applies either way

Regardless of who sold you the car, IEDMT, Spain's registration tax, is due within 30 days of the vehicle entering the country, filed via modelo 576, and calculated on the higher of the price paid or the official Hacienda table value. Both the T-Roc 1.5 TSI and the Ateca 1.5 TSI post WLTP CO2 figures in the 128 to 140 g/km range depending on gearbox and wheel size, which puts them in the 121-160 g/km bracket at 4.75%.

Full cost breakdown: VW T-Roc 1.5 TSI, bought privately

• German asking price (2023, 34,000 km, full service history): 19,800 EUR
• Transport to Spain (car transporter, Cologne to Madrid): 750 EUR
• ITP at 4% of the Hacienda table value (approx. 18,500 EUR): 740 EUR
• IEDMT at 4.75% of the table value (132 g/km CO2 bracket): 879 EUR
• ITV pre-registration inspection: 60 EUR
• DGT registration, plates and modelo 576/620 filing via gestor: 280 EUR
• Estimated total landed cost: approximately 22,509 EUR

Full cost breakdown: Seat Ateca 1.5 TSI, bought from a dealer

• German dealer price, VAT itemised on invoice: 19,200 EUR (VAT already included, no separate ITP)
• Transport to Spain (car transporter): 750 EUR
• IEDMT at 4.75% of the table value (approx. 17,800 EUR, 135 g/km CO2): 846 EUR
• ITV pre-registration inspection: 60 EUR
• DGT registration, plates and gestor fees: 280 EUR
• Estimated total landed cost: approximately 21,136 EUR

Both scenarios land 3,000 to 5,000 EUR below Spanish dealer asking prices for the same age and spec, and that gap tends to widen further up the trim ladder — a well-optioned T-Roc R-Line or Ateca FR with the larger engine shows an even bigger German discount because German buyers rarely option cars as heavily as Spanish dealers stock them.

What actually differs between the two cars on import

Mechanically they share a platform and much of the same engine range, so the import process is functionally identical. The practical differences are in the German second-hand market itself: T-Roc supply skews toward company and rental fleet cars with higher average mileage but immaculate paperwork, while Ateca supply in Germany is smaller but often includes higher-spec FR trims at a discount because the model is less locally desirable than in Spain. If trim level and equipment matter more to you than badge, it is worth checking both markets before committing to one model.

Frequently asked questions

Is a diesel T-Roc or Ateca cheaper to import than petrol?

Not necessarily on IEDMT, since both fuel types usually fall in the same 121-160 g/km bracket at this power output. Diesel versions can be marginally cheaper to buy in Germany right now due to softer demand, but factor in Spain's low-emissions zone rules for older diesel Euro classes before deciding.

Does buying from a German rental fleet remarketing company count as private or professional?

It counts as professional if the invoice itemises VAT or clearly states margin-scheme VAT was applied, which most fleet remarketing outfits do since they operate as registered businesses. Confirm this in writing before assuming ITP does not apply.

How much ISOFIX and boot space difference is there between the two?

Both offer two rear ISOFIX points as standard across the range; boot capacity is close, with the Ateca typically offering a slightly larger nominal figure. Neither is a genuine three-child-seat car — that is the mid-size segment covered separately.