A complete breakdown of IEDMT registration tax, customs duty, IVA, Transfer of Residence relief, and all the other fees you face when importing a car to Spain — with real worked examples.
Get Car Insurance in Spain Ask Our TeamImporting a car to Spain involves more than just bureaucracy — it involves real money. There are three taxes that matter most, and understanding how each one works will help you plan accurately and avoid nasty surprises.
The main Spanish registration tax, charged on virtually all imported vehicles based on CO2 emissions and the vehicle's adjusted market value. Paid via Modelo 569 to the AEAT. Everyone pays this — there is no exemption for movers.
Charged on vehicles coming from outside the EU, including the UK post-Brexit. Typically 6.5% of vehicle value. EU-origin vehicles pay nothing. Qualifying movers can eliminate this via Transfer of Residence (TOR) relief.
Spain's VAT at 21%. Applies to new or commercially imported non-EU vehicles. Often waived for movers using TOR relief. EU vehicles with VAT already paid are generally not subject to Spanish IVA again.
Quick summary: If you are an EU resident moving from another EU country with a used car, you will typically only pay IEDMT. If you are a UK resident importing post-Brexit, you could face IEDMT plus customs duty and possibly IVA — but TOR relief can eliminate the customs and IVA elements. Read on for the full detail.
The Impuesto Especial sobre Determinados Medios de Transporte — almost always referred to by its acronym, IEDMT — is Spain's vehicle registration tax. It applies to virtually every car being registered in Spain for the first time, whether it was manufactured last year or imported from abroad. There is no getting around it: even if you qualify for full TOR relief on customs and IVA, you will still pay IEDMT.
The IEDMT rate is set by your vehicle's official CO2 emissions figure in grams per kilometre (g/km). This is the figure from the vehicle's type approval — the number that would appear on the original registration certificate or Certificado de Características Técnicas. Spain uses the following bands, which have been in place for the 2024–2025 period:
| CO2 Emissions (g/km) | Vehicle Type (Examples) | IEDMT Rate | Tax on €15,000 Vehicle |
|---|---|---|---|
| 0 g/km | Pure electric (BEV), hydrogen fuel cell | 0% | €0 |
| 1–120 g/km | Many modern petrols, mild hybrids, some PHEVs | 4.75% | €712.50 |
| 121–160 g/km | Mid-range petrol & diesel, older models | 9.75% | €1,462.50 |
| 161–200 g/km | Larger engined vehicles, older SUVs, some diesels | 14.75% | €2,212.50 |
| Over 200 g/km | High-performance cars, large V6/V8 engines | 14.75% | €2,212.50 |
Rates shown are standard mainland Spain rates for 2024–2025. The Canary Islands and some other territories have different rates — see the Regional Variations section below.
This is where many expats get caught out. Spain does not simply accept the price you paid for your car as the taxable value. Instead, the AEAT (Agencia Tributaria) publishes official vehicle valuation tables — similar in concept to Glass's Guide in the UK — which assign an adjusted market value to each make, model, year of manufacture, and engine variant.
This adjusted value takes into account depreciation by age, so an older car will have a lower taxable value than the same model bought new. The valuation tables are available on the AEAT website (aeat.es) and are updated periodically. You can look up your specific vehicle before importing to get an accurate estimate of the taxable value.
If you feel the AEAT's official valuation is unreasonably high compared with your vehicle's true market value — for example, if the car has high mileage, damage, or non-standard specification — you can submit a request for a revised valuation supported by independent evidence (such as an independent appraisal or comparable market listings). This is worth doing for higher-value imports where the potential saving is significant.
Example: Your vehicle has an AEAT-adjusted value of €15,000 and an official CO2 figure of 140 g/km (falling in the 121–160 g/km band at 9.75%).
IEDMT = €15,000 × 9.75% = €1,462.50
IEDMT is paid by submitting Modelo 569 to the AEAT. This must be done before you can finalise the DGT registration and receive Spanish plates. You can submit Modelo 569 directly through the AEAT's online portal (Sede Electrónica) if you have a digital certificate, or you can use a gestor (a Spanish administrative agent) to handle it on your behalf. Most expats find using a gestor well worth the modest fee, as it simplifies the entire registration process considerably.
Keep your receipt (justificante) from the Modelo 569 payment, as the DGT will require this as part of the registration paperwork.
Whether you pay customs duty depends entirely on where your car is coming from. The EU operates a free movement of goods principle, which means vehicles moving within the EU carry no customs duty. Vehicles from outside the EU — including the UK since Brexit — are a different matter.
Zero customs duty on vehicles. Free movement of goods within the EU means no tariff barrier. You will still pay IEDMT on registration. If the car is secondhand and IVA was already paid in the original EU country, you generally will not owe Spanish IVA again.
The UK left the EU customs union on 1 January 2021. UK-origin vehicles are now treated as third-country imports for customs purposes. The standard rate is 6.5% customs duty on the vehicle's customs value. However, most British expats qualify for Transfer of Residence (TOR) relief, which eliminates this entirely — see below.
Vehicles imported from the USA, Canada, Japan, or any other non-EU country face a 6.5% customs duty. If the vehicle is also being imported commercially or is new (under 6 months old or fewer than 6,000 km), IVA at 21% may also apply on the customs value plus duty. TOR relief can eliminate both charges for qualifying movers.
Customs duty is charged on the vehicle's customs value (Valor en Aduana), which is essentially the transaction value — the price you paid — plus the cost of freight and insurance to the point of entry into the EU. This is broadly the CIF (Cost, Insurance, Freight) value. For a UK vehicle imported by its owner, this is typically close to the vehicle's market value.
Example: UK vehicle with a customs value of €20,000, no TOR relief. Customs duty = €20,000 × 6.5% = €1,300.
IVA (Impuesto sobre el Valor Añadido) is Spain's equivalent of VAT, charged at 21% on vehicle imports in certain circumstances. The rules are nuanced, so it is important to understand exactly when IVA becomes payable.
Important note: IVA, where it applies, is calculated on the customs value of the vehicle plus any customs duty charged. So on a €20,000 vehicle with €1,300 customs duty, the IVA base is €21,300, making IVA = €21,300 × 21% = €4,473. This makes TOR relief extremely valuable for higher-value imports from outside the EU.
The Franquicia por Cambio de Residencia — Transfer of Residence relief, commonly called TOR — is one of the most valuable provisions available to expats moving to Spain with a vehicle. When it applies, it eliminates both customs duty and IVA on the import of your vehicle. It does not reduce IEDMT, which remains payable regardless.
TOR relief exists because the EU recognises that it would be unfair to impose import taxes on personal possessions — including your car — when you are genuinely relocating your life to a member state. It is not a loophole; it is a formally recognised relief, but it does come with strict conditions.
TOR relief is applied for at the Spanish customs authority (Agencia Tributaria) at the point of entry into Spain. The process involves completing the relevant customs declaration forms and providing supporting documentation, which typically includes:
Given the documentation requirements and the potential for complications at customs, many expats use a specialist gestor or customs agent to handle the TOR application on their behalf. Getting this right at the outset is important, because a failed or delayed application can result in duties being assessed that are difficult to reclaim afterwards.
Key point: TOR relief removes customs duty and IVA. It does not remove the IEDMT registration tax, which must always be paid via Modelo 569 regardless of how you arrived in Spain or how long you have owned the vehicle.
Beyond the main taxes, there are several other fees and costs involved in importing and registering a vehicle in Spain. None are as significant as IEDMT or customs duty, but they all add up and should be included in your budget.
Imported vehicles must pass a more thorough version of the standard ITV (Inspección Técnica de Vehículos) roadworthiness test before registration. This import ITV is more detailed than a routine inspection and includes checks on emissions, lighting alignment, chassis identification, and compliance with Spanish/EU technical standards. Fees vary by region and ITV station but typically fall between €50 and €80. Right-hand drive vehicles will need headlight beam deflectors or adjustments to pass.
The Jefatura Provincial de Tráfico (the DGT's provincial office) charges administrative fees for processing the registration and issuing the Spanish número de matrícula (registration number) and new plates. The exact fee depends on the province but is typically in the €100–€150 range. You will also need to pay for physical number plates, which are manufactured by authorised suppliers at around €20–€40.
Unless you are confident managing Spanish bureaucracy in Spanish, engaging a gestor to handle the paperwork is money very well spent. A gestor will typically manage the Modelo 569, TOR application (if applicable), ITV appointment, and DGT submission. Fees vary by gestor and complexity, but €200–€500 is a reasonable expectation. For higher-value imports where mistakes are costly, this is a sensible investment.
Non-Spanish documents — such as a UK V5C logbook — may need to be officially translated by a certified translator (traductor jurado) for Spanish customs and the DGT. The cost depends on document length and the translator used, but budgeting €50–€150 for document translation is prudent for non-EU imports.
The following worked examples bring all the individual taxes and fees together into realistic total costs. These are estimates based on current rates — your actual figures will depend on your specific vehicle's AEAT valuation and exact regional fees.
2010 Volkswagen Golf 1.4 TSI | French-registered | 115 g/km CO2 | AEAT value: €8,000
2019 Ford Focus 1.5 EcoBoost | UK-registered | 155 g/km CO2 | AEAT value: €22,000
2019 Ford Focus 1.5 EcoBoost | UK-registered | 155 g/km CO2 | Customs value: €22,000 — No Transfer of Residence exemption claimed
This example illustrates the financial value of TOR relief for a British expat: claiming TOR on this vehicle saves approximately €6,350 in customs duty and IVA compared with importing without relief. This is why understanding TOR and applying for it correctly is so important.
Spain's tax system has important territorial exceptions. For most expats importing to mainland Spain, the Balearic Islands, Valencia, Catalonia, Andalusia, or any other standard autonomous community, the rules described throughout this guide apply. However, two significant exceptions exist.
The Canary Islands are not part of the EU customs territory, which means the standard EU import framework does not apply. There is no IVA in the Canary Islands — instead, the islands levy IGIC (Impuesto General Indirecto Canario), which operates at lower rates than mainland IVA (the general rate is 7%, compared with 21% on the mainland). Vehicle registration procedures also differ, and customs handling operates under a distinct regime. If you are importing a car to Gran Canaria, Tenerife, Lanzarote, or any other Canary Island, you must seek specific advice for that territory rather than applying the mainland tax figures.
The Spanish cities of Ceuta and Melilla, located on the north African coast, are also special fiscal territories outside the normal EU VAT and customs area. They operate with significantly reduced tax rates and their own local levy structures. Vehicle imports to these territories follow different rules from mainland Spain.
On mainland Spain and the Balearics, some autonomous communities have exercised their right to slightly adjust IEDMT rates within the bands, particularly for cleaner vehicles. While the standard national rates shown in the table above apply in the majority of cases, it is worth checking with the AEAT or a local gestor for the precise rate in your specific autonomous community if you are near a band boundary.
Once your vehicle is registered on Spanish plates and the import taxes are paid, several ongoing costs become your responsibility as a vehicle owner in Spain. These are worth factoring into your long-term budget.
The Impuesto sobre Vehículos de Tracción Mecánica (IVTM) is Spain's annual road tax, charged by your local ayuntamiento (town hall / municipality). Unlike UK road tax, the rate is set locally and varies between municipalities based on engine size (fiscal horsepower) and local coefficients. For a standard family car, expect to pay €50–€200 per year, with larger cities typically at the upper end. Vehicles aged 30 years or more (historic vehicles) are often exempt from IVTM, though rules vary by municipality. See our full guide to IVTM car tax in Spain for a detailed breakdown.
Once registered, Spanish law requires you to hold a valid Spanish car insurance policy with at minimum Terceros (third party liability) cover. As an expat, your choice of insurer matters — not all Spanish companies deal with English-speaking clients effectively, and claims handling can be stressful if you cannot communicate clearly. At 247 Expat Insurance, we specialise in arranging car insurance in Spain for expats — including transferring your existing no-claims history and ensuring your policy is genuinely appropriate for your situation.
All vehicles registered in Spain must undergo regular ITV (roadworthiness) inspections. The schedule is: first inspection at 4 years old, then every 2 years until the vehicle is 10 years old, then annually from 10 years onwards. Vehicles over 45 years old classified as historic may follow a different schedule. The ITV must be valid at all times — driving with an expired ITV is an infraction and can affect your insurance cover.
Car import taxes are just one part of the process. These related guides cover the other steps involved.
Spain does not simply use the price you paid as the taxable value for IEDMT. The AEAT (Agencia Tributaria) publishes official vehicle valuation tables that assign an adjusted market value to each make, model, year, and engine variant. These tables account for depreciation by age, so an older car will have a lower taxable value than a newer equivalent.
You can consult the AEAT valuation tables directly at aeat.es before importing, which allows you to estimate your IEDMT liability accurately in advance. If you believe the official valuation overstates your vehicle's true market value — due to high mileage, condition issues, or non-standard specification — you can formally contest it with supporting documentation such as independent valuations or comparable market listings.
Yes, but only for customs duty and IVA — not for IEDMT. Transfer of Residence relief (Franquicia por Cambio de Residencia) eliminates customs duty and IVA for qualifying movers who are genuinely relocating their permanent residence to Spain.
To qualify, you must have owned and used the vehicle for at least six months before your move, you must be transferring your permanent residency (not just buying a second home), and you must not sell or transfer the vehicle for at least 12 months after import. The relief must be claimed at the point of customs clearance — it cannot be applied retrospectively. For a UK expat importing a £20,000 car, TOR relief can save thousands of euros in combined customs duty and IVA.
Yes. Pure electric vehicles (BEV) with 0 g/km CO2 emissions are subject to a 0% IEDMT rate, meaning you pay no registration tax at all. Hydrogen fuel cell vehicles also attract the 0% rate. This is one of several fiscal incentives Spain offers for zero-emission vehicles.
Plug-in hybrid vehicles (PHEV) are not exempt. They are assessed according to their official combined CO2 figure, which for many modern PHEVs falls in the 1–120 g/km band at 4.75%, though some older or less efficient PHEVs may fall into higher bands. Mild hybrids (MHEV) are treated the same as their conventional petrol or diesel equivalents for IEDMT purposes.
Yes, significantly so. The Canary Islands are not part of the EU customs territory, which means standard EU import rules and mainland IVA do not apply there. The islands operate under IGIC (Impuesto General Indirecto Canario) instead of IVA, at a general rate of 7% compared with mainland IVA at 21%.
Vehicle registration procedures in the Canary Islands also differ from mainland Spain. If you are moving to Gran Canaria, Tenerife, Lanzarote, Fuerteventura, or any other Canary Island, you should not apply the mainland tax figures shown in this guide — seek specific advice for that territory from a local gestor or the relevant Canary Islands tax authority.
IEDMT is paid via Modelo 569, which you submit to the AEAT before you can complete the DGT vehicle registration and receive Spanish number plates. In practice, the sequence is broadly: pass the import ITV inspection, submit and pay Modelo 569 to the AEAT, then present all documentation (including the IEDMT payment receipt) to the Jefatura Provincial de Tráfico to finalise registration and obtain plates.
Modelo 569 can be submitted online through the AEAT's Sede Electrónica if you hold a Spanish digital certificate, or it can be submitted in person at an AEAT office. Many expats use a gestor to handle the entire process, including Modelo 569, which significantly reduces the administrative burden — particularly if you are not yet fully settled in Spain when the process is underway.
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