IEDMT: Registration Tax on Used Cars Imported into Spain

The IEDMT is charged when a car is registered in Spain for the first time. It applies to both new and imported used cars.

Two things determine how much you pay. The car's CO₂ emissions determine the tax rate. The car's model and age determine the value used to calculate the tax.

 

Here are some examples for cars registered in Madrid in September 2026.

The two BMW examples show how much the CO₂ figure can affect the tax. At 199 g/km, the rate is 9.75%. At 200 g/km, it increases to 14.75%.

The exact CO₂ figure can vary between versions of the same model, so always check the figure for the specific car.

Electric cars fall into the 0% band. Hybrids and plug-in hybrids follow the same CO₂-based rates as other cars.

The tax is not based on the price you paid for the car. It is based on the vehicle value in the official price tables published by the Spanish Ministry of Finance.

For an imported used car, the calculation has three main steps:

1. Find the vehicle's value in the official price tables for the year it will be registered in Spain.

2. Reduce this value based on the age of the car. The age is calculated from its first registration date.

3. Remove the taxes included in the official value and apply the relevant IEDMT rate.

The official values include Spanish taxes, so these taxes must first be removed when calculating the taxable value of a used car imported from another country.

For a Peugeot 3008 first registered in March 2023 and registered in Spain in 2026:

1. Official value: €29,100

2. Value after age reduction: €29,100 × 56% = €16,296

3. Taxable value: €16,296 ÷ 1.2575 = €12,959

4. IEDMT: €12,959 × 4.75% = €616

The estimated IEDMT is €616.

The official values are updated every year, so make sure you use the table for the year in which the car will be registered in Spain.

If a car is damaged or its actual value is significantly lower than the official value, it may be possible to declare a lower value. The Spanish tax authorities may ask for evidence to support this value.

The CO₂ figure is needed to determine the IEDMT rate. On eCarsTrade, you can find the CO₂ figure on the car page when it is available.

For registration in Spain, the official CO₂ figure can come from:

• the Certificate of Conformity (COC)

• the Spanish ITV card

• a certificate from the manufacturer or importer

• other technical documentation accepted by the ITV

The documents available depend on the car's country of origin.

The IEDMT is paid by the person or company that first registers the car in Spain.

In both cases, include the IEDMT when estimating the total cost of the car before you bid.

Does the region affect the IEDMT?

For most cars, the standard IEDMT rates are the same across mainland Spain. Regional differences mainly affect cars in the highest CO₂ band.

The applicable regional rate depends on where the person or company registering the car is based.

For example, the BMW X5 from the previous example would pay a higher IEDMT in a region where the highest rate is above the standard 14.75%.

Yes. The IEDMT is normally due when the car is registered in Spain, not when it arrives in the country. This means you can keep imported cars in stock without registering them immediately.

If you need to move an unregistered car, automotive businesses can use red trade plates (placas rojas).

Red trade plates:

• are intended for businesses that manufacture, import or sell vehicles

• can be used to move, test or show unregistered vehicles

• are valid for one year

• require each journey to be recorded

• can only be used in Spain

You cannot give a sold car to a customer for normal use with your red trade plates. The customer must complete the required registration first.

Keep in mind that different rules can apply if an unregistered vehicle is being used in Spain. In this case, registration and IEDMT deadlines may apply.

1. Get the car delivered to Spain. eCarsTrade can deliver your car directly to your parking in Spain. Once the car is ready for transport in Belgium and fully paid, delivery usually takes around 10 business days. You will also receive the invoice and available original vehicle documents. Check the car page to see which documents, including the COC, are available.
2. Complete the ITV inspection. Take the car for the import inspection at an ITV station. You will need the COC or, if required, a reduced technical sheet (ficha reducida). After the inspection, you receive the Spanish ITV card.
3. Declare and pay the IEDMT. Submit Modelo 576 to the Spanish Tax Agency (AEAT). This step is also required when the IEDMT amount is €0.
4. Pay the annual road tax. Pay the IVTM to the relevant municipality before registering the car.
5. Register the car with the DGT. Complete the registration with the DGT and obtain the Spanish registration number and plates.

A gestoría (an administrative agency) can handle some or all of these registration steps for you.

In some cases, yes. If your business resells vehicles and a car permanently leaves Spain, you may be able to claim back part of the IEDMT you paid.

To qualify for a refund:

• the car must leave Spain permanently within four years of its first registration in Spain

• your business must own the car when it is deregistered with the DGT

• you must be able to prove that the car was sold and permanently moved out of Spain

• the refund must be claimed using Modelo 568

The refund is based on the car's value when it leaves Spain and cannot be higher than the IEDMT originally paid.

Example

You register the Peugeot 3008 from our previous example in Spain and pay €616 in IEDMT. If your business later sells the car to a buyer in another country and permanently exports it from Spain within four years, you may be able to claim back part of the €616.

Because the car's value decreases with age, the refund will normally be lower than the original IEDMT amount.

• VAT. VAT is separate from the IEDMT. How VAT is handled depends on the car's VAT status and the type of transaction.
• Annual road tax (IVTM). This is a local tax paid to the municipality each year. The amount depends on factors such as the vehicle's fiscal horsepower.
• Registration costs. ITV inspections, DGT fees, licence plates and gestoría fees are separate from the IEDMT.
• Registration taxes paid abroad. Paying a similar tax in another country does not normally reduce the Spanish IEDMT.

Different rules apply in the Canary Islands, Ceuta and Melilla. The Basque Country and Navarre also have their own tax rules. The rates and examples in this guide apply to the rest of Spain.

Older cars are not automatically exempt from IEDMT. For cars over 12 years old, 10% of the official value is used for the tax calculation.