Duty,IVA and Special Vehicle registration tax
In Spain all IVA,Duty and special registration tax is calculated on the cost new price of the vehicle in Spain less a percentage dependent on the age of the vehicle see the table below for percentages
| Age of vehicle | less Percent |
| 1 year | 20% |
| 2 years | 30% |
| 4 years | 50 |
| 10 years | 80% |
Duty
Vehicle import duty in Spain is charged at 10% and will be payable on any vehicle being imported into Spain from out side of the EU (European Union)IVA (Spanish VAT)
Vehicles being imported into Spain from outside of the EU (European Union) or where VAT has not been paid in another EU country will be subject to IVA charged at 16%.Special Registration tax (impuesto municipal sobre circulacion de vehiculos)
A special registration tax is payable on all vehicle being imported in to Spain and is charged on a percentage of the vehicles market value as set by the Spainish authorities based on the Co2 emmissions of te vehicle being imported see below table for special registration tax rates.| Co2 emmissions of vehicle | Percentage |
| below 120g/km | 0% |
| 120g/km to 160g/km | 4.75% |
| 160g/km to 200g/km | 9.75% |
| above 200g/km | 14.75% |
There is an exemption to this rule which is if you are a resident in another EU country and have owned your vehicle for more than 6 months you will not be charged his tax and will be allowed to import your vehicle as part of your personal pocessions but you must have a certificate of non residence from your previous country of residence.
