Mid-Size Family SUVs: Importing a Tiguan, Sportage or Kuga from Germany (2026)

Same segment, different fiscal outcomes depending on powertrain

All three of these SUVs are sold in Germany with a wide spread of engines, from conventional diesel and petrol to full hybrid and plug-in hybrid variants. That spread matters more here than it did in the compact segment, because a mid-size SUV's CO2 figure can land anywhere from under 30 g/km on a plug-in hybrid to over 160 g/km on a higher-output diesel four-wheel-drive — and IEDMT is calculated purely on CO2, in four bands: 0% up to 120 g/km, 4.75% from 121 to 160, 9.75% from 161 to 200, and 14.75% above 200.

VW Tiguan 2.0 TDI 150 hp 4Motion

German asking price for a 2022 example with 40,000 km typically runs 25,000 to 27,000 EUR. WLTP CO2 for this configuration usually sits around 148 to 155 g/km, placing it in the 121-160 bracket at 4.75%. On a Hacienda table value of roughly 24,500 EUR, that is about 1,164 EUR in IEDMT. Add ITP (4% to 8% depending on region, if bought privately) or nothing extra if bought from a VAT-registered dealer, plus transport (700 to 900 EUR), ITV (60 EUR) and DGT registration (280 EUR).

Kia Sportage 1.6 CRDi Hybrid

Kia's hybrid diesel Sportage is a genuinely useful import target because its official WLTP CO2 figure often lands at 118 to 122 g/km depending on wheel size — meaning some configurations just clear into the 0% IEDMT bracket while others sit a hair above it in the 4.75% band. This is worth checking on the specific car's Certificate of Conformity before you buy, not assuming from the brochure figure, since a single spec change (larger wheels, four-wheel drive) can push it over the 120 g/km line. German asking prices for a 2022-2023 example with moderate mileage run 22,000 to 24,500 EUR.

Ford Kuga 2.5 Duratec PHEV

The plug-in hybrid Kuga is the outlier of the three on tax, with an official WLTP CO2 figure typically between 26 and 32 g/km — comfortably inside the 0% IEDMT bracket regardless of trim. German prices for a 2022-2023 example with 25,000 to 40,000 km run 24,000 to 27,500 EUR. The catch is real-world electric range and how much home charging you actually do; a PHEV driven mostly on the combustion engine because there is no home charger loses most of its tax advantage in fuel costs, even though the IEDMT saving on entry is real and permanent.

Side-by-side landed cost example

• Tiguan 2.0 TDI, private purchase, Madrid buyer: 26,000 EUR car + 750 transport + ~980 ITP (4%) + ~1,164 IEDMT + 60 ITV + 280 DGT = approx. 29,234 EUR
• Sportage 1.6 CRDi Hybrid at 118 g/km, dealer purchase (no ITP, VAT included): 23,500 EUR + 750 transport + 0 IEDMT + 60 ITV + 280 DGT = approx. 24,590 EUR
• Kuga PHEV, private purchase, Madrid buyer: 25,500 EUR + 750 transport + ~960 ITP (4%) + 0 IEDMT + 60 ITV + 280 DGT = approx. 27,550 EUR

The Sportage example shows the single biggest lever in this segment: crossing the 120 g/km line changes the outcome by well over 1,000 EUR, independent of the car's purchase price. Always ask for the exact WLTP figure on the Certificate of Conformity for the specific VIN, not the model's advertised range.

Family-relevant differences beyond tax

All three offer three across the rear bench in a pinch, though the Sportage's rear width has a slight edge on paper. The Tiguan's boot is the most consistently reviewed as genuinely large with the rear seats up, useful for buggies and weekly shopping runs. The Kuga PHEV loses some boot depth to the battery pack under the floor, worth checking in person if you regularly carry bulky items.

Frequently asked questions

Can I ask the German seller for the exact CO2 figure before travelling to view the car?

Yes, and you should. The Fahrzeugschein (registration document, Zulassungsbescheinigung Teil I) states the official CO2 figure for that specific vehicle under field V.7, which is the figure the Spanish ITV and tax office will use.

Does a plug-in hybrid need any different homologation paperwork than a diesel Tiguan?

No, for a standard German-market model with a Certificate of Conformity, the process is identical regardless of powertrain. The COC already documents the plug-in system as a factory configuration.

Is four-wheel drive worth the CO2 penalty for a family SUV in Spain?

For most Spanish coastal and city driving, no — the CO2 increase from 4x4 systems often pushes a car into a higher IEDMT bracket for a feature rarely used outside snow or serious off-road terrain. It makes more sense for buyers in northern inland Spain with real winter conditions.