Short answer: customs normally charges 10% duty and 21% import VAT. At first registration Spain adds the registration tax (IEDMT) based on CO₂ — up to 14.75% for high-emission cars. Cars without valid EU type approval need an individual homologation and ITV before DGT registration.
Why CO₂ matters most in Spain
| CO₂ (WLTP) | IEDMT rate (mainland & Balearics) |
|---|---|
| Below 120 g/km | 0% |
| 120 to under 160 | 4.75% |
| 160 to under 200 | 9.75% |
| 200 or more | 14.75% |
Many large SUVs and sports cars fall in the top band. On a six-figure car, that can remove the entire price advantage. Canary Islands, Ceuta and Melilla have different rules.
Process
- Compare with Spanish listings for the same version.
- Inspect in the UAE.
- Buy and deregister for export; collect documents.
- Ship to an EU port such as Valencia, Barcelona or Algeciras, depending on the carrier.
- Customs (DUA): duty and VAT via a customs agent.
- Homologation and ITV: individual approval through a technical service if needed.
- IEDMT (modelo 576) and DGT registration.
Sources: Agencia Tributaria, EU TARIC 8703.
Verify for the specific vehicle
- Homologated CO₂ figure
- Approval route and modifications
- Spanish comparables
- Landed cost including IEDMT — try the calculator
See homologation and shipping support.