What is the vehicle customs tax in Spain for commercial imports?
Before registering a foreign car in Spain WITHOUT a change of residence, the corresponding import taxes must be paid at Customs.
Quick calculation of import taxes to Spain
The import cost of a foreign vehicle is equal to the market value x 32.1%.
Slow method: Market Value: 97,692 €, multiplied by the tariff (10%), 97,692 € x 10% = 9,769 €, value for VAT calculation: 97,692 € + 9,769 € = 107,461 €, applying 21% VAT, 107,461 € x 21% = 22,566 €. Total Taxes: 9,769 € + 22.566 € = 32.335 €.
Quick Method: Market Value: 97.692 €, times 33.1%, Total Taxes: 32.336 €.
Calculation of vehicle import taxes
The amount to be paid at Customs is 10% of the Customs Duty on the market value of the vehicle, and in addition 21% VAT. The value of the vehicle is calculated with the tables of the BOE, where you can also obtain the market value (value at current date, not value of the new vehicle).
The approximate amount of the import taxes results from multiplying the market value of the car by 23.2%.
A 10% tariff is paid on the market value, and then this amount is added to the value of the vehicle to obtain the 21% tax.
VAT is calculated on the value of the vehicle plus tariff.
Import taxes for a BMW M5
According to the tax tables, the value of a BMW M5 Competition xDrive, registered in November 2022 is 116,300 €.
A BMW of the year 2022 has a value of 84% of its initial value, so the BMW M5 has a market value of 97,692 €. This car would pay import taxes, by tariff (10%):
97.692 € x 10% = 9.769 €
then add the amount of VAT (21%) to the value of the car plus duty:
97.692 € + 9.769 € = 107.461 € * 21% = 22.566 €
And finally, 9.769 € + 22.566 € = 32.336 €
Tax Agency tables for import taxes
You can download here the Tax Agency tables, where you will find the information that we now explain.
The downloaded PDF has a total of 2,104 pages, with different tables.
Annex 1, starting on page 4, contains the estimated value of each vehicle, grouped by brand, starting with the Abarth brand.
The value listed in the rightmost column is the nominal value of each vehicle, the estimated price if it was purchased this year.
If the vehicle is more than 1 year old you must calculate the depreciation of the vehicle, which reduces its nominal value to the market value (what it is worth now, always according to the Tax Authorities).
Examples of car import tax in Spain
Honda CR-V 2.2i DTEC Lifestyle NAV
According to the Tax Agency tables, a Honda CR-V 2.2i DTEC Lifestyle NAV has a value of 30,200 €. If the car was purchased or first registered in May 2020 it is between 4 and 5 years old, so its market value is 47%, i.e. it is worth less than half of its face value.
Market value of the 2020 Honda CR-V, 30,200 € x 47% = 14,194 €.
To this, we add the 10% tariff, 1.419 €, and that amount is added to the market value to calculate the 21% VAT, (14.194 € + 1.419 €) x 21% = 3.279 € VAT.
Total taxes = 1.419 + 3.279 = 4.698 €
The depreciation of the vehicles is shown in Annex IV, on page 2104.
| Years of use | Percentages |
| Up to 1 year | 100% |
| More than 1 year, up to 2 | 84% |
| More than 2 years, up to 3 | 67% |
| More than 3 years, up to 4 | 56% |
| More than 4 years, up to 5 | 47% |
| More than 5 years, up to 6 | 39% |
| More than 6 years, up to 7 | 34% |
| More than 7 years, up to 8 | 28% |
| More than 8 years, up to 9 | 24% |
| More than 9 years, up to 10 | 19% |
| More than 10 years, up to 11 | 17% |
| More than 11 years, up to 12 | 13% |
| More than 12 years | >10% |
