Importing a Car to Spain: Taxes, Registration and All Costs Explained

VAT on intra-community acquisitions

When you buy a used car from a professional seller in another EU country, the transaction is classified as an intra-community acquisition. The seller issues an invoice without VAT and you self-assess Spanish VAT at 21% on your tax return. If you are a business registered for intra-community operations, the VAT is both charged and deducted on the same return, resulting in a net cost of zero. If you are a private individual, you pay 21% VAT via model 309 but cannot deduct it, making the VAT a real cost. However, if the seller operates under the margin scheme for used goods, VAT is already included in the price and you pay nothing additional in Spain.

Registration tax (IEDMT) by CO2 emissions

• 0 to 120 g/km CO2: 0% — fully exempt (electric cars, plug-in hybrids, efficient diesels)
• 121 to 160 g/km CO2: 4.75% of market value
• 161 to 200 g/km CO2: 9.75% of market value
• Over 200 g/km CO2: 14.75% of market value

How the tax base is calculated

The registration tax is NOT calculated on the price you paid but on the market value determined by official valuation tables published annually by the Spanish tax authority. These tables assign a value to each make, model and year with depreciation percentages. If you bought the car below the table value (common when importing), the tax applies on the table value. This means buying cheaply abroad does not proportionally reduce your registration tax. Always check the tables before buying to know your exact tax liability.

Fixed costs that apply to every import

ITV pre-registration inspection: 40 to 80 euros depending on the region. Registration fee at Trafico: approximately 100 euros. Temporary insurance for the ITV: 30 to 50 euros. These fixed costs total between 170 and 230 euros and are the same whether you import a 5,000 euro car or a 50,000 euro car.

Variable costs

Transport: 0 if you drive it yourself, 700 to 1,500 euros by car transporter. Fuel and tolls if driving: 150 to 400 euros through France. COC duplicate if the seller does not have it: 50 to 300 euros from the manufacturer. Import broker or gestor if you outsource the paperwork: 300 to 800 euros. These variable costs depend on the country of origin and your choice of service level.

Total cost examples

Electric car from Netherlands, value 30,000 euros: VAT 0 if margin scheme, registration tax 0%, ITV 55 euros, Trafico 100 euros, transport 1,000 euros. Total import costs: 1,155 euros. Diesel SUV from Germany, value 40,000 euros, 165 g/km: registration tax 9.75% on 40,000 = 3,900 euros, ITV 55 euros, Trafico 100 euros, transport 900 euros, gestor 500 euros. Total import costs: 5,455 euros. Even with the registration tax, the German price is typically 8,000 to 12,000 euros below the Spanish market price for the same car.