Import car to Spain from Germany: registration tax and ITV
Import a car to Spain from Germany: the CO2-based registration tax (IEDMT) on used imports, Hacienda valuation tables, ITV inspection and DGT registration.
· 7 min read
To import a car to Spain from Germany, the car needs a Spanish ITV inspection, the registration tax (IEDMT) on form 576 if it emits more than 120 g/km CO2, local road tax and DGT registration for €99.77. For used imports the tax is charged on the official Hacienda value reduced by age, at 4.75%, 9.75% or 14.75% depending on CO2.
Is it profitable to import cars from Germany to Spain?
Only for selected models. Spanish asking prices are not systematically higher than German ones, so the registration tax often takes most of the gap. According to listings tracked by MyCarDealer in October 2026:
| Model | Spain | Germany |
|---|---|---|
| Mercedes-Benz C-Class (2019–2021) | €25,440 (25 listings) | €21,500 (578) |
| Audi Q5 (2019–2021) | €30,900 (31) | €27,500 (152) |
| VW Tiguan (2019–2021) | €22,900 (63) | €22,000 (615) |
| VW Golf (2019–2021) | €16,990 (58) | €16,900 (1,107) |
| Toyota RAV4 (2019–2022) | €28,701 (98) | €31,890 (89) |
| Peugeot 3008 (2019–2021) | €12,990 (51) | €15,990 (124) |
German premium cars such as the C-Class or Q5 were listed €3,400–3,900 higher in Spain. A Golf or Tiguan was at German level, so there is nothing to earn after transport, and Spanish-built or locally popular models such as the 3008 or RAV4 were cheaper in Spain. The general German sourcing steps are in our guide to importing a car from Germany.
How Spanish registration tax is calculated on an imported used car
The special tax on certain means of transport (Impuesto Especial sobre Determinados Medios de Transporte, IEDMT), known as the registration tax, is due on the first definitive registration in Spain, including for used cars previously registered abroad (Law 38/1992 on Excise Duties, articles 65–70). The rate depends on WLTP CO2 emissions:
| CO2 emissions (WLTP) | Rate (mainland Spain and Balearics) |
|---|---|
| up to 120 g/km | 0% |
| above 120 to under 160 g/km | 4.75% |
| 160 to under 200 g/km | 9.75% |
| 200 g/km and above | 14.75% |
Autonomous communities can raise these rates by up to 15%, and several have done so, while the Canary Islands apply their own scale. The tax is self-assessed on form 576 before the car is registered.
The tax base: Hacienda tables and depreciation
For a used car, the tax base is not the price you paid but its market value under the official tables of average sale prices published each year by the Ministry of Finance; for 2026 they are in Order HAC/1501/2025 of 17 December. The table value of the model when new is multiplied by a percentage that falls with the years of use:
| Years of use | Percentage of table value |
|---|---|
| up to 1 year | 100% |
| more than 1, up to 2 | 84% |
| more than 2, up to 3 | 67% |
| more than 3, up to 4 | 56% |
| more than 4, up to 5 | 47% |
| more than 5, up to 6 | 39% |
| more than 6, up to 7 | 34% |
The percentage keeps falling to a minimum of 10% for cars with more than 12 years of use. For a car previously registered abroad, the law also adjusts the base to remove the residual indirect taxes already contained in the value, in line with EU rules.
Example. A diesel SUV with WLTP CO2 of 150 g/km, first registered in Germany three and a half years ago, with a table value of €40,000 (assumed for illustration):
- Tax base: €40,000 × 56% = €22,400
- IEDMT at 4.75%: about €1,064, before any regional increase or residual-tax adjustment
The same car at 165 g/km would fall into the 9.75% band and pay about €2,184. The CO2 value in the CoC is therefore one of the first numbers to check when buying a German car for Spain.
For car dealers
Know your margin before you buy
MyCarDealer compares any car from an auction or listing with the market in your country and shows the net margin after VAT, transport and costs – and the maximum bid.
Request accessUsed car valuation in Spain: Hacienda tables versus the market
The Hacienda tables are a tax valuation, not a market price. They decide the IEDMT, but they say nothing about what a Spanish buyer will pay. For pricing, compare the car with current Spanish listings of the same model, engine, year and mileage. The two can differ by thousands of euros in either direction, especially for well-equipped premium cars.
MyCarDealer calculates the market value from comparable listings in your country and shows the margin after VAT, transport and other costs, so you can see the Spanish market price next to your purchase price. You can value one car for free.
What does the ITV inspection check on an import?
An imported car needs an inspection at a Spanish ITV station before it can be registered. Besides a roadworthiness check, the station verifies that the car corresponds to its type approval and issues the Spanish technical documentation (tarjeta ITV) on the basis of the certificate of conformity. Fees are set by each region and station.
Without a CoC, the station needs other technical evidence, which costs time and money; our certificate of conformity guide explains how to get a duplicate. Modifications that are not recorded in the German documents, such as different wheels or a tow bar added later, can also cause problems at the ITV.
Which documents the DGT requires for a foreign car
The DGT (Dirección General de Tráfico) registers the car once the tax and technical steps are complete. In practice the file contains:
- the German registration certificate, Teil I and Teil II;
- the purchase invoice or contract;
- the Spanish technical documentation from the ITV;
- proof of payment of the registration tax on form 576, or of the exemption;
- proof of payment of the municipal road tax (IVTM);
- ID of the owner, or company documents and a power of attorney;
- payment of the DGT registration fee of €99.77.
Many dealers use a specialised agency (gestoría) for the DGT and tax steps, which charges a fee but saves appointments. Plates are made after the registration number is assigned.
VAT on cars bought in Germany for Spain
A used car bought from a German dealer under the margin scheme (§ 25a UStG) carries no further VAT when it arrives in Spain, and the Spanish dealer resells it under the Spanish margin scheme. A VAT-qualifying car invoiced net to a Spanish VAT number is an intra-Community acquisition: the Spanish dealer accounts for Spanish VAT of 21% and deducts it.
A car under six months old or with no more than 6,000 km is a new means of transport, and Spanish VAT is always due. Note that the registration tax base for such young cars is close to 100% of the table value, so young high-CO2 imports are expensive to register.
Import car to Spain from Germany: step by step
- Check the CO2 value in the CoC and calculate the IEDMT band before bidding.
- Buy with complete documents: Teil I and II, CoC, invoice with VAT wording.
- Transport by truck, or on German export plates; see car transport costs in Europe for typical prices.
- ITV inspection to obtain Spanish technical documentation.
- Form 576 registration tax, then the local road tax.
- DGT registration and plates.
Frequently asked questions
How is Spanish registration tax calculated on an imported used car?
The base is the official Hacienda table value for the model multiplied by an age percentage, from 100% in the first year down to 10% after 12 years. The rate is 0% up to 120 g/km CO2, then 4.75%, 9.75% or 14.75%, and regions can raise it by up to 15%.
What does the ITV inspection check on an import?
It checks roadworthiness and that the car matches its type approval, and issues the Spanish technical documentation based on the CoC. Without a CoC, other technical evidence is required.
Which documents does the DGT require for a foreign car?
The foreign registration certificate, the purchase invoice, the Spanish technical documentation, proof of the registration tax on form 576 or its exemption, proof of local road tax, ID and the DGT fee of €99.77.
Is it profitable to import cars from Germany to Spain?
For German premium models it can be: in October 2026 a C-Class or Q5 was listed several thousand euros higher in Spain. For volume models such as the Golf, Spanish prices were at German level, and registration tax and transport leave no margin.
Who pays the Spanish registration tax?
Whoever registers the car in Spain. If a Spanish dealer imports the car, the dealer pays it and recovers it in the selling price.