Large 7-Seat SUVs from Germany: Skoda Kodiaq and VW Tiguan Allspace Import Guide (2026)

Why this segment pays more IEDMT than it looks like it should

Large 7-seat SUVs are heavier, often specced with four-wheel drive as standard on higher trims, and typically use larger-displacement diesel or petrol engines to move that weight — all of which push CO2 figures up. Where a compact SUV sits comfortably in the 4.75% bracket (121-160 g/km) and some hybrids dip into the 0% bracket, a 7-seat SUV with a 2.0 TDI 4x4 drivetrain commonly lands in the 161-200 g/km range, taxed at 9.75%. That difference alone can add well over 1,000 EUR versus a mid-size equivalent, before transport or ITP even enter the picture.

Skoda Kodiaq 2.0 TDI 4x4, 7 seats

A 2022 German-market Kodiaq with the 150 or 190 hp diesel and 4x4 drivetrain, 40,000 to 55,000 km, typically lists 27,000 to 31,000 EUR. WLTP CO2 on the 4x4 diesel commonly falls between 165 and 180 g/km, placing it in the 161-200 g/km bracket at 9.75%. Front-wheel-drive diesel variants without the heavier 4x4 hardware sometimes stay under 160 g/km, which is worth checking model-by-model rather than assuming.

VW Tiguan Allspace 2.0 TDI 4Motion, 7 seats

Built on the same architecture as the standard Tiguan but stretched for a third row, the Allspace in 4Motion diesel form typically lists 29,000 to 33,000 EUR in Germany for a similar age and mileage. CO2 figures cluster close to the Kodiaq's, often 155 to 172 g/km depending on wheel size and exact engine tune — meaning some configurations sit just inside the 4.75% bracket and others cross into 9.75%. This single specification detail is the biggest cost lever in the whole large-SUV segment.

Worked example: two nearly identical cars, two different tax brackets

• Kodiaq 2.0 TDI 4x4, CO2 172 g/km (9.75% bracket): Hacienda table value 27,500 EUR, IEDMT = 2,681 EUR
• Tiguan Allspace 2.0 TDI 4Motion, CO2 158 g/km (4.75% bracket): Hacienda table value 28,000 EUR, IEDMT = 1,330 EUR
• Difference: roughly 1,351 EUR in IEDMT alone, on two cars with a near-identical purchase price

Neither figure is a defect of the car — it simply reflects where that specific VIN's official WLTP number falls relative to the 160 g/km threshold. Always request the CO2 figure from the Zulassungsbescheinigung Teil I (German registration certificate, field V.7) for the exact car before agreeing a price, since two cars of the same model and trim can differ by several g/km depending on wheels and options.

Full landed cost, Kodiaq example, bought privately in Bavaria

• German asking price: 28,500 EUR
• Transport (car transporter, Munich to Valencia): 950 EUR
• ITP at 5% (Cataluña-level rate) of table value 27,500 EUR: 1,375 EUR
• IEDMT at 9.75% of table value: 2,681 EUR
• ITV pre-registration inspection: 60 EUR
• DGT registration and gestor fees: 290 EUR
• Estimated total landed cost: approximately 33,856 EUR

Even with the higher IEDMT bracket, this typically still lands 3,000 to 6,000 EUR below a comparable Spanish dealer listing for a same-age, same-spec Kodiaq, since Spanish retail pricing on the 7-seat segment carries a heavier premium than on smaller SUVs.

The third-row seat and documentation, not homologation

A common misconception is that a 7-seat configuration needs special Spanish homologation on top of the standard import process. It does not, provided the car is an EU-type-approved German-market model: the seven-seat layout, including the extra ISOFIX points and seatbelt anchorages in the third row, is already certified on the Certificate of Conformity as a factory variant, exactly like any other trim level. Individual homologation only becomes relevant for cars without an EU COC (non-EU imports) or for aftermarket seating modifications not listed on the original COC — neither applies to a standard German Kodiaq or Tiguan Allspace bought as-built.

Frequently asked questions

Is the Kia Sorento a cheaper import than the Kodiaq or Allspace?

Sorento supply in the German used market is smaller than Skoda or VW, so prices are less consistently discounted, but hybrid Sorento variants can undercut both on IEDMT if their CO2 clears into a lower bracket — check the specific VIN's figure rather than assuming from the model name.

Does the third row count for ITV weight or category purposes?

The car remains classified as M1 (passenger vehicle) either way; the ITV checks that the number of seats registered matches the Certificate of Conformity and that each seating position has a functioning belt and, where applicable, ISOFIX anchor, but it does not change the vehicle category.

Should I buy the front-wheel-drive diesel to stay in a lower IEDMT bracket?

It is worth comparing directly: the CO2 saving from dropping 4x4 can move the car into the 4.75% bracket instead of 9.75%, a saving that often exceeds what most families would actually use the 4x4 system for outside occasional snow.