Importing a vehicle into Spain may involve various taxes depending on several factors: whether the car is new or used, whether the import is for commercial or private purposes, and whether the vehicle comes from within or outside the European Union.
Generally speaking, the taxes that may apply are VAT, registration tax, ITP and customs duties.
However, not all of these are payable in every case.
1. Commercial import of new vehicles
A commercial import occurs when a company or professional imports vehicles to sell them subsequently in Spain.
What is considered a new or used vehicle in Spain?
The Tax Agency considers a vehicle to be “new” when it meets one of the following conditions:
- It is less than 6 months old from its first registration.
- It has less than 6,000 kilometres on the clock.
If it exceeds both limits, it is considered a used vehicle.
If the vehicle comes from the European Union
In an intra-Community import, there are normally no customs duties, as there is free movement of goods within the EU.
However, the following may apply:
- Intra-Community VAT
- Registration Tax (IEDMT)
The Special Tax on Certain Means of Transport (IEDMT), known as registration tax, is payable when the vehicle is first registered in Spain.
If the vehicle comes from outside the EU
When the car is imported from a country outside the European Union, customs duties must also be paid in addition to VAT.
The usual taxes are:
- Customs duty (generally 10% on passenger cars)
- Import VAT (21% on the mainland and the Balearic Islands)
- Registration Tax
The Tax Agency states that the general tariff applicable to cars is usually 10%, although this may vary depending on the vehicle’s TARIC code.
2. Commercial import of second-hand vehicles
In the case of used vehicles imported by companies, taxation depends heavily on the purchase regime and the vehicle’s origin.
Used vehicles from the EU
When a dealership or company imports a used car from another EU country, the following may normally apply:
- Intra-Community VAT
- Special regime for used goods (REBU)
In this type of transaction, ITP is generally not payable, as this tax usually applies to sales between private individuals.
Furthermore, if the vehicle is registered for the first time in Spain, there may be an obligation to pay registration tax.
Used vehicles from outside the EU
When the car arrives from a non-EU country, the usual taxes are:
- Import duty
- Import VAT
- Registration tax
Furthermore, it will be necessary to submit a customs declaration (DUA) and provide proof of the vehicle’s value to Spanish Customs.
3. Importing a new private vehicle
This scenario refers to a private individual who purchases a new car abroad for their own use.
New vehicle from within the EU
Even if the vehicle is purchased within the European Union, the buyer must pay tax in Spain if the car is considered new.
Normally, the following must be paid:
- Spanish VAT (21%)
- Registration tax
In this case, no customs duties are payable.
New vehicle from outside the EU
If the car is imported from a non-EU country, in addition to the above taxes, the following must also be paid:
- Customs duty
- Import VAT
- Registration tax
Furthermore, the vehicle must go through Customs and submit the corresponding DUA import declaration.
4. Importing a second-hand private vehicle
The private import of used cars is one of the most common scenarios in Spain, particularly for purchases made in Germany, France or Belgium.
Purchase from a private individual within the EU
When the used car is purchased from another European private individual, VAT is not usually payable, but the following are:
- ITP (Property Transfer Tax)
- Registration tax, if applicable
The rate of ITP varies by autonomous community and is usually between 4% and 8%.
Purchase from a professional or dealer within the EU
If the seller is a company or dealer, the following may apply:
- VAT may already be included in the invoice.
- The transaction may be subject to intra-Community VAT.
- The special regime for used goods (REBU) may apply.
Furthermore, there may be an obligation to pay registration tax in Spain.
Used vehicle imported from outside the EU
When the used car comes from a non-EU country, the following are usually payable:
- Import duty
- Import VAT
- Registration tax
It will also be mandatory to complete the customs formalities and register the vehicle in Spain in order to drive it legally.
How much is the registration tax in Spain?
Registration tax is calculated primarily based on the vehicle’s CO₂ emissions.
Currently, on the mainland and in the Balearic Islands, the indicative rates are:
| CO₂ emissions | Tax rate |
|---|---|
| Up to 120 g/km | 0% |
| Between 121 and 160 g/km | 4.75% |
| Between 161 and 200 g/km | 9.75% |
| More than 200 g/km | 14.75% |
Summary table: taxes by type of import
| Situation | VAT | Transfer Tax | Customs Duty | Registration Tax |
|---|---|---|---|---|
| Commercial import of a new vehicle | Yes | No | Yes (non-EU) | Yes |
| Commercial import of a used vehicle | Yes / Margin Scheme | Normally no | Yes (non-EU) | Yes |
| Private import of a new vehicle | Yes | No | Yes (non-EU) | Yes |
| Private import of a used vehicle | Sometimes | Yes (if purchased from a private seller within the EU) | Yes (non-EU) | Yes |
Other common costs when importing a car into Spain
In addition to taxes, importing a vehicle usually involves other costs:
- Import MOT
- DGT fees
- Spanish number plates
- Vehicle transport
- Temporary insurance
- Administrative agency (optional)
- Municipal road tax (IVTM)
The Tax Agency also reminds residents in Spain that they cannot drive permanently with foreign number plates and must register the vehicle in Spain.
