How to Import a Sports Car to Spain: Steps, IEDMT and VAT

Why a sports car is a different kind of import

With a family hatchback, the registration tax is a small line in the budget. With a sports car it is often the biggest single cost after the purchase price. The reason is simple: Spain's impuesto especial sobre determinados medios de transporte (IEDMT, Ley 38/1992 art. 70) is calculated from the car's official CO2 emissions, and powerful petrol engines emit a lot of CO2. The same article of the law sets the rate for the whole fleet, so the only variables you control are which car you choose and where you buy it.

The second difference is paperwork around modifications. Sports cars are the cars most likely to have a non-original exhaust, wheels, suspension or engine software, and every one of those can create a problem at the ITV (Spain's roadworthiness inspection) or with the insurer. We cover that in step 6.

Step 1 — Check where the car was built and sold

If the car is already registered in another EU member state, there is no customs duty and no customs declaration (DUA) when it moves to Spain, even if the model is built outside the EU. If it comes from outside the EU (United Kingdom, Switzerland, Norway, the United States, Japan and so on) the car is imported: 10 % customs duty (TARIC heading 8703) plus 21 % VAT collected through the customs declaration, and no ITP.

Preferential rates exist but all depend on proof of origin: South Korea can be 0 %, Japan only with proof of origin under the EU-Japan agreement, the United Kingdom and Switzerland also with proof of origin, and for the United States Regulation (EU) 2026/1455 gives 0 % only when the origin is proven. Check the official TARIC database for the exact line before you buy a car outside the EU.

Also ask whether the car has a COC (certificate of conformity) for the European market. A car with a COC is registered with its type-approval data; a car built for another market needs an individual approval process and takes longer. Ask your gestor before paying a deposit.

Step 2 — Read the CO2 figure that sets the IEDMT

For passenger cars the IEDMT rates are fixed by CO2 emissions per kilometre:

• Up to 120 g/km: 0 %.
• 121 to 159 g/km: 4.75 %.
• 160 to 199 g/km: 9.75 %.
• 200 g/km or more: 14.75 %.

Where to read the figure: on the COC, box 49.1 is the NEDC value and box 49.4 is the WLTP value; on the registration document of most countries it is field V.7. The law speaks of "official emissions" and does not name a test cycle. What the Spanish tax authority does with a used car that only has an NEDC figure is not officially published, so ask your gestor before you count on one cycle or the other.

Electric cars and plug-in hybrids with low CO2 are subject to the tax at a 0 % rate; they are not "exempt". Exemptions (art. 66) cover cases such as taxis, driving schools or an owner moving their residence to Spain, and non-subjection (art. 65) covers things like vans, buses or small motorcycles. A sports car bought for pleasure falls in none of them.

Step 3 — Work out who is selling: ITP or VAT, never both

• Private seller: you pay ITP in Spain (modelo 620, between 3 % and 8 % depending on the region; Galicia is 3 %). There is no VAT.
• Professional seller in another EU country, used car: the sale carries the VAT of the country of origin or the margin scheme. You do not pay Spanish VAT and there is no ITP.
• Brand-new car (less than 6 months since first use or fewer than 6,000 km): it counts as a new means of transport and VAT is due in Spain at 21 %.

Step 4 — Put numbers on it

The tax base for a used car is not the price you paid. It is the reference value from the Spanish tax authority's valuation tables, already depreciated for the car's age (Orden HAC/1501/2025). Here is an illustration with a made-up value:

• Assumption: reference value after depreciation of 40,000 EUR (an example, not a real car).
• At 150 g/km (4.75 %): 40,000 x 0.0475 = 1,900 EUR.
• At 175 g/km (9.75 %): 40,000 x 0.0975 = 3,900 EUR.
• At 230 g/km (14.75 %): 40,000 x 0.1475 = 5,900 EUR.

The same car costs 4,000 EUR more in tax at 230 g/km than at 150 g/km, so the CO2 figure on the specific car in the advert is worth more than any other detail. Ask for a photo of the COC or the registration document.

Step 5 — File the tax, pass the ITV and register

File the modelo 576 before registering the car (there is no "30 days" rule to rely on), then the modelo 620 if the seller was a private person. Then comes the ITV inspection with the foreign documents, and the registration with the traffic authority (DGT). Remember the inspection calendar for a passenger car: exempt for the first four years, every two years until ten years old, and annually after that.

Step 6 — Modifications and low-emission zones

A car that has a non-standard exhaust, lowered suspension, bigger wheels or a remap needs documentation for each item. If the part is not homologated for that car, the inspection station can refuse it. Ask the seller for the paperwork or plan to return the car to standard.

Finally, check the environmental label. According to the traffic authority (DGT), petrol passenger cars registered from January 2006 get the C label and those registered from 1 January 2001 get B; each city sets its own rules for its low-emission zone (ZBE), so check the municipality where the car will be parked.

Frequently asked questions · Preguntas frecuentes

Do I pay Spanish VAT when I buy a used sports car from a dealer in Germany or France?

No. A used car bought from an EU professional carries the VAT of the origin country or the margin scheme, so you do not pay Spanish VAT and there is no ITP. The exception is a car that counts as new: less than 6 months since first use or fewer than 6,000 km.

Is a sports car older than 30 years exempt from the registration tax?

No. Historic vehicle status (30 years under Royal Decree 892/2024) requires a report from the historic vehicle technical service, the ITV and the traffic authority, but it does not remove the IEDMT.

What if the car comes from the United Kingdom?

It is a non-EU import: customs declaration, 10 % duty (TARIC 8703) and 21 % VAT, unless you can prove an origin that qualifies for a preferential rate. There is no ITP. The IEDMT still applies.

Does an electric hot hatch pay the registration tax?

It is subject to the tax at a 0 % rate when its CO2 is low enough, not exempt. You still have to file the modelo 576 and show the 0 % result.

Conclusion

Work in this order: origin and COC, CO2 figure, type of seller, tax base, paperwork, modifications. If you do the first two checks before negotiating, you will know the real cost of the car before you commit to it.