Importing a car from the USA to Spain: duty, IVA and IEDMT registration tax

To import a US auction car into Spain, budget for purchase, shipping, EU duty, 21% IVA for mainland Spain/Balearic planning, customs handling, ITV/homologation, registration costs and IEDMT on Form 576. The IEDMT result depends on official CO2, taxable value and the autonomous community rules that apply to registration.

Quick answer: what is the Spanish bottleneck?

The import tax calculation is usually straightforward, but registration tax is not. AEAT Form 576 uses categories based on official CO2 emissions, and autonomous communities may approve their own rates. If CO2 is not accredited, the vehicle can fall into an unfavorable treatment.

1. Confirm the destination territory

This guide and calculator use mainland Spain/Balearic planning with 21% IVA. Canary Islands, Ceuta and Melilla can have different indirect tax systems, so do not use the same VAT assumption for those territories without local confirmation.

2. Customs value, duty and IVA

The customs value normally includes purchase price, buyer fees, transport and insurance to EU entry. The calculator uses 10% duty for passenger cars and 21% IVA for the Spain profile. Keep invoice, payment proof, title/export papers, bill of lading, freight invoice and insurance evidence.

3. IEDMT and Form 576

IEDMT is the Special Tax on Certain Means of Transport. AEAT instructions for Form 576 describe tax rate sections based on official CO2 emissions. Common fallback rates are 0%, 4.75%, 9.75% and 14.75%, but regional rates and special cases must be checked.

4. Taxable base and CO2

For a useful estimate you need official CO2 and a defensible registration tax base. The calculator can estimate from import cost if no base is entered, but for a real filing you should confirm the taxable value used for Form 576.

5. ITV and homologation

US-market cars may need technical conformity work before Spanish registration: lighting, emissions documents, technical ficha, ITV inspection and sometimes individual homologation. Salvage history, missing title documents or major damage can delay the process.

6. How to use Vehistra

Select Spain, enter auction and logistics costs, then add official CO2 and registration tax base when available. If you know an applicable regional rate or reduction, reflect it in local tax fields only after confirmation.

7. Checklist before payment

Confirm registration region, CO2 documentation, taxable value, first use date, mileage, title/export documents, customs broker, ITV/homologation path, repair budget, insurance, local agent fees and whether the final Form 576 outcome still fits your target price.