Calculation Methodology
How ImportEspana calculates import taxes and costs. All formulas, data sources and assumptions used.
Registration Tax (IEDMT)
The Special Tax on Certain Means of Transport applies the corresponding rate to the tax base:
BOE Fiscal Value: Reference price of the model per official BOE tables (Resolution of the Directorate General of Taxes). It is the public sale price of the model in Spain in the year of manufacture.
Depreciation coefficient: Reduction factor based on vehicle age. For example, a 3-year-old car uses 56% of BOE value.
CO2-based rate (national rate — art. 70 Law 38/1992):
| CO₂ emissions (WLTP) | IEDMT rate | Example on €20,000 base |
|---|---|---|
| 0 – 120 g/km | 0% (exempt) | 0 € |
| 121 – 159 g/km | 4,75 % | 950 € |
| 160 – 199 g/km | 9,75 % | 1.950 € |
| ≥ 200 g/km | 14,75 % | 2.950 € |
Some regions apply a higher top-bracket rate (Asturias, Catalonia, Valencia, Murcia, Cantabria, Balearics: up to 16%). Canary Islands, Ceuta and Melilla apply 0% across all brackets.
Legal basis: Law 38/1992 on Special Taxes (BOE)
Tax Agency Depreciation Table
The Tax Agency applies a depreciation coefficient to the BOE fiscal value based on the exact age of the vehicle:
| Vehicle age | % of BOE value retained | Base on €30,000 |
|---|---|---|
| Less than 1 year | 100 % | 30.000 € |
| 1 – 2 years | 84 % | 25.200 € |
| 2 – 3 years | 67 % | 20.100 € |
| 3 – 4 years | 56 % | 16.800 € |
| 4 – 5 years | 47 % | 14.100 € |
| 5 – 6 years | 39 % | 11.700 € |
| 6 – 7 years | 34 % | 10.200 € |
| 7 – 8 years | 28 % | 8.400 € |
| 8 – 9 years | 24 % | 7.200 € |
| 9 – 10 years | 19 % | 5.700 € |
| 10 – 11 years | 17 % | 5.100 € |
| 11 – 12 years | 13 % | 3.900 € |
| More than 12 years | 10 % | 3.000 € |
ITP — Transfer Tax
ITP applies only when the vehicle is bought from a private party (not a dealer):
We use the same BOE fiscal value as reference. The rate varies per region (3%–8%). Legal basis: Royal Legislative Decree 1/1993 (TRLITPAJD)
Duty and VAT — Non-EU Imports
The 10% duty matches the EU general tariff for passenger cars (NC code 8703, TARIC). Some countries with EU free-trade agreements (e.g. Japan, South Korea, UK) may have reduced rates. Check TARIC for your exact origin country.
Fixed Fees
| Concept | Amount | Source |
|---|---|---|
| Import ITV | 150 € | National average estimate |
| DGT fees | 99,77 € | Fee 1.1 — registration permit (BOE 2026) |
| License plates | 50 € | Average market price (private manufacturers) |
| Agency | 300 € | Not included by default |
| Customs agent (Non-EU) | 200 € | Average estimate |
| Homologation (Non-EU) | 1.500 € | Average estimate (range €500–2,500) |
Data Sources
- →BOE — Vehicle Valuation Tables
Reference fiscal values for calculating the registration tax
- →Law 38/1992 on Special Taxes
Legal framework of the registration tax (IEDMT)
- →Tax Agency — Forms 576 and 600
Official tax settlement forms
- →DGT — Traffic Fees
Official fees for the registration permit
Legal Notice
ImportEspana calculations are estimates based on official data. BOE fiscal values are updated annually and may vary. For the exact final amount, always consult the Tax Agency or an authorized agency before making any payment.