How Spanish registration tax (matriculation tax) is calculated

Key rules

• CO2 bands: On the peninsula and Baleares, the rate runs from 0% to 14.75% depending on your car's WLTP CO2 figure.
• Used cars: The tax is charged on market value reduced for age, not on the price you paid.
• Electric cars: Electric cars fall in the 0% band.
• Canary Islands: The Canary Islands use a different regime and their own rates.

The short version

The tax depends on two things: your car's CO2 emissions and, for a used car, its age. Work out the CO2 band first, then the taxable value, then multiply. The Canary Islands use a different regime.

Step 1: Find the CO2 band

Look for the official CO2 figure in g/km on the car's certificate of conformity. It must be the WLTP figure. For the peninsula and the Baleares, the rates are:

• Up to 120 g/km: 0%
• 120 to under 160 g/km: 4.75%
• 160 to under 200 g/km: 9.75%
• 200 g/km or more: 14.75%

Electric cars emit under 120 g/km, so they fall in the 0% band. Motorhomes, quads and similar vehicles are treated differently, so ask the AEAT before you assume these bands apply to them.

Step 2: Work out the taxable value

For a used car, the tax is not charged on what you paid. It is charged on the car's average market value in Spain. The tax office takes this from the yearly valuation tables for used vehicles. If your model is not listed, your invoice price is used.

That value is then reduced by a percentage that depends on the car's age. The reduction starts at 0% for a car under 1 year old and rises with each year, up to a maximum of about 90%. The first steps are roughly 13% at 1 to 2 years, 26% at 2 to 3 years, 35% at 3 to 4 years and 42% at 4 to 5 years. Check the current table with the AEAT before you do your sum.

If you think the tax office's value is too high, you can challenge it with an expert appraisal.

Step 3: Multiply

Take the reduced value and apply your band's rate. For example, a car with a reduced taxable value of €10,000 in the 9.75% band would owe €975.

Exemptions

Some owners pay no tax. The main cases are:

• Vehicles for people with reduced mobility. This needs a disability of 33% or more, conditions on how you use the car, and a four-year holding period.
• Large families, for a car with at least 7 seats.
• Taxis, ambulances and diplomats.

Apply to the AEAT with the supporting certificates. The conditions change, so confirm them before you rely on an exemption.

The Canary Islands

The Canary Islands do not use the bands above. They have their own indirect tax, IGIC, on vehicle sales, and the registration tax follows a different regime. Ask the Agencia Tributaria Canaria for the current rates if you will register the car there.

Use the decision, checklist and questions below to confirm which regime applies to you.

Choosing between options

Which registration tax regime applies to your imported car?

• Peninsula and Baleares regime: Choose this if you will register the car on the mainland or in the Balearic Islands. The tax follows the CO2 bands and the age reduction.

• Canary Islands regime: Choose this if you will register the car in the Canary Islands. The CO2 bands do not apply, and the islands' own indirect tax, IGIC, comes into play.

The place where you register the car decides the regime: the CO2 bands apply on the mainland and in the Balearic Islands, and the Canary Islands use their own rules.

Canary Islands rates are not confirmed here, so check them with the Agencia Tributaria Canaria.

Checklist

• Match that figure to a band: 0% up to 120 g/km, 4.75% from 120 to under 160, 9.75% from 160 to under 200, 14.75% from 200 or more.

• Work out the car's age in years, because the taxable value is the market value reduced by an age percentage.

• Check whether you qualify for an exemption, such as reduced mobility, a large family with a car of at least 7 seats, or an electric car in the 0% band.

Frequently asked questions

Which value is the tax charged on for a used imported car?

The tax is charged on the car's average market value in Spain, not on your invoice price. Hacienda publishes valuation tables each year for the models they list, and your invoice price is used only if your model is not listed.

How much does a car's age cut the taxable value?

A car under 1 year old gets no reduction, and the reduction then rises with age. For example, it is 13% at 1 to 2 years, 26% at 2 to 3 years, 35% at 3 to 4 years and 42% at 4 to 5 years. The reduction keeps rising to a maximum of about 90% for the oldest cars.

Does an electric car pay registration tax?

An electric car falls in the 0% band, because its emissions are below 120 g/km of CO2. Other reductions exist for people with reduced mobility (disability of 33% or more), for large families with a car of at least 7 seats, and for taxis, ambulances and diplomats.

Do the same CO2 bands apply in the Canary Islands?

No, the Canary Islands do not use the peninsula's CO2 bands.