Qui peut importer et ce qui entre
- Qui peut importer : Particuliers et entreprises ; les entreprises ont besoin d'un EORI
- Sans COC européen → réception individuelle
- Transmission lumineuse ≥70 %, phares aux normes UE
- Les entreprises ont besoin d'un numéro EORI
Règles et sources
- EU duty 10% (AEAT: cars generally 10%) + IVA 21% (mainland and Balearics; on price + freight and insurance + duty + countervailing duty; Canary Islands, Ceuta and Melilla differ and are not covered here) ↗ officiel 2026-10-26
- Countervailing duty on new China-built BEVs and range-extender cars (Reg. (EU) 2024/2754, Art. 1): the maker-specific rate (BYD 17.0 / Geely 18.8 / Tesla 7.8 / listed cooperating makers 20.7) applies only with an invoice issued by a listed producer and carrying the signed declaration; otherwise the 'all other companies' rate of 35.3 applies. SAIC and makers not on the list pay 35.3 ↗ officiel 2026-10-02
- Registration tax IEDMT (Ley 38/1992 Art. 70, BOE consolidated text of 2026-09-30) by official CO₂: ≤120 g/km and single non-combustion-engine vehicles 0% / over 120 and under 160 4.75% / 160 to under 200 9.75% / 200 and above or CO₂ not proven 14.75% (Canaries 3.75 / 8.75 / 13.75), on the price excluding IVA; autonomous regions may set their own rates (Art. 70.2.a) ↗ officiel 2026-10-26
- Chinese-spec cars without an EU COC need single-vehicle approval (homologación individual: technical-service report + ITV inspection) ↗ officiel 2026-09-20
Importing a car from China to Spain: duties, IEDMT, homologación individual and matriculación
A Chinese-market car can be imported into Spain by a private person or a company. It pays EU customs duty, import IVA and the registration tax (IEDMT) and, if it is a new Chinese-built electric car, the EU countervailing duty. Without an EU certificate of conformity (COC) it needs an individual approval (homologación individual) before the DGT registers it.
Policy checked: 26 October 2026. Each rate and step links to its official source. Valuation, exemptions, approval and registration are decided by the Agencia Tributaria, the Ministerio de Industria and the DGT; nothing here guarantees the outcome.
Who can import, and what the car must be
Individuals and companies may both import: a company declares with an EORI number, a private person through a customs broker. Spain drives on the right, so left-hand drive is not an issue. The DGT's import page requires the car to meet the European homologation rules in force and says a car not meeting Euro 6 needs adaptations and extra paperwork.
Taxes and the landed cost
- EU customs duty 10% on the customs value (car, freight, insurance), TARIC 8703 and the Agencia Tributaria's import guide.
- Countervailing duty on new Chinese-built electric cars, Regulation (EU) 2024/2754: BYD 17.0%, Geely 18.8%, Tesla 7.8%, other cooperating producers in the Annex 20.7%, all others including SAIC 35.3%. A manufacturer's rate needs that manufacturer's invoice with the Article 1(3) declaration; otherwise 35.3%. Under CN note C/2025/330 a car is still new if registered 6 months or less or driven 6,000 km or less, so a used car must exceed both, with proof. Petrol, diesel and plug-in hybrids are not covered.
- Import IVA 21% (Península and Baleares) on the customs value plus duties.
- IEDMT, Article 70 of Ley 38/1992: 0% up to 120 g/km of CO₂ and for cars whose only motor is not a combustion engine, 4.75% from 121 to 159 g/km, 9.75% from 160 to 199 g/km, 14.75% from 200 g/km or when CO₂ cannot be documented. Autonomous communities may set their own rates (Article 70.2.a); the calculator uses the state rates. Self-assessed on Modelo 576 before the first definitive registration.
Two petrol SUVs, calculated live by the same rules engine as this site's calculator. The IEDMT row uses the default 4.75% band because their WLTP CO₂ is not on file; the last two rows are an agent quote and an estimate, not official fees.
| Chery Tiggo 8 Pro (2.0T petrol) | GWM Haval H6 (2.0T petrol) | |
|---|---|---|
| Ex-works, China | $15,300 | $13,770 |
| CIF | $19,367 | $17,738 |
| EU customs duty 10% | $1,937 | $1,774 |
| IVA 21% | $4,474 | $4,097 |
| Registration tax IEDMT (default band 4.75%) | $1,012 | $927 |
| Individual approval and clearance (agent quote) | $2,021 | $2,021 |
| DGT fee, ITV and plates (estimate) | $225 | $225 |
| Inland delivery, service fee and other | $650 | $650 |
| DDP, per car | $29,685 | $27,432 |
Landed charges come to about 50–51% of CIF, or 98–103% on top of the ex-works price. An electric car would pay 0% IEDMT but, if new, the countervailing duty; run the calculator with the actual model. The customs assessment prevails.
Homologación individual and matriculación
Without an EU COC, the Agencia Tributaria and the DGT accept a ficha técnica reducida signed by a qualified engineer, which for a car with no EU or Spanish type approval rests on an individual approval. Under Real Decreto 750/2010, homologación individual certifies that one specific vehicle meets the decree's administrative and technical requirements (Article 2.4); the test report is issued by a technical service designated in Spain on the basis of the ficha reducida and the applicable certificates (Article 7.3), and the approval is granted by the Ministerio de Industria. In practice: customs clearance and the H1 certificate, laboratory report, Ministry resolution, engineer's ficha reducida, import ITV, IEDMT on Modelo 576, DGT registration.
Spanish homologation agents have quoted LandedCar about €1,200 to €3,000 plus IVA for a non-EU car without COC, with two to six weeks for the approval and up to 10–15 weeks from port arrival for the whole process. These are agents' quotes, not official fees, and exclude any lighting, emissions or charging-inlet modifications the laboratory requires. Approval is decided by the laboratory and the Ministry; LandedCar does not guarantee registration. For a new car (or one registered under six months), an EU individual approval under Article 44 of Regulation (EU) 2018/858 from any member state must be accepted in Spain; a national approval (Article 45) is valid only where issued (Article 46).
Shipping and customs clearance
Cars ship from southern China by container to Valencia, Barcelona or Algeciras; the calculator uses the current reference freight and insurance. The seller provides the invoice, export declaration, bill of lading and the Chinese certificate of conformity with translation. LandedCar delivers to the port (FOB or CIF); the customs declaration, taxes, individual approval, ITV and DGT registration are done in the importer's name by the importer or their agent, and the responsibility for each step must be written into the quotation and pro forma invoice.
Frequently asked questions
I am moving from China to Spain. Can I bring my own car without paying tax? Article 66.1.n of Ley 38/1992 exempts from IEDMT the car of someone who lived outside Spain for the 12 months before the move, bought it under normal taxation, used it there for at least six months and does not transfer it within 12 months of registration; it is filed on Modelo 05 or 06, with registration requested within 60 days of first use in Spain. Duty and IVA relief follows Regulation (EC) 1186/2009: 12 months' residence outside the EU, six months' possession. The Agencia Tributaria decides; the individual approval is still required.
Does a used Chinese electric car avoid the countervailing duty? Only if registered more than six months and driven more than 6,000 km, with proof of both.
Will the brand's Spanish dealer honour the warranty? Do not assume so; ask the seller what warranty is included.
Sources, checked 26 October 2026: Ley 38/1992, Art. 65, 66 and 70 · Agencia Tributaria: customs debt on vehicle imports · Agencia Tributaria: first registration · DGT: importing from outside the EU · Real Decreto 750/2010 · Ministerio de Industria: vehicle homologation · Reg. (EU) 2024/2754 · CN note C/2025/330 · Reg. (EU) 2018/858, Art. 44–46 · Reg. (EC) 1186/2009 · TARIC 8703. Agent fees and lead times are quotes received by LandedCar, not official charges. Rules change; the decisions of the Agencia Tributaria, the Ministerio de Industria and the DGT on the actual vehicle prevail.
Modèles populaires : prix DDP en Espagne / UE
| Modèle | FOB | DDP |
|---|---|---|
| BYD Atto 3 (Yuan Plus)Configuration du devis · 2024 Honor Edition · Électrique | $15,620 | $34,969 |
| BYD Atto 2 (Yuan Up)Configuration du devis · 2026 · Électrique | $13,515 | $31,253 |
| BYD Sealion 7Configuration d’exemple (prix indicatif) · Électrique | $24,848 | $51,259 |
| BYD Seal U (Sealion 6)Configuration d’exemple (prix indicatif) · Électrique | $19,442 | $41,716 |
| BYD Tang EVConfiguration d’exemple (prix indicatif) · Électrique | $32,957 | $65,572 |
| XPeng G6Configuration d’exemple (prix indicatif) · Électrique | $26,470 | $54,122 |
| Tesla Model Y (Shanghai-built)Configuration d’exemple (prix indicatif) · Électrique | $32,957 | $65,572 |
| XPeng G9Configuration d’exemple (prix indicatif) · Électrique | $37,282 | $73,207 |
| Changan Nevo Q05Configuration du devis · Électrique | $14,677 | $33,304 |
| BYD Seal EVConfiguration d’exemple (prix indicatif) · Électrique | $23,226 | $48,396 |
| BYD Han EVConfiguration d’exemple (prix indicatif) · Électrique | $24,307 | $50,304 |
| Zeekr 001Configuration du devis · 2025 · U Edition · Électrique | $37,040 | $72,778 |
| MG4 EVConfiguration du devis · International Edition · Électrique | $11,132 | $27,047 |
| XPeng MONA M03Configuration d’exemple (prix indicatif) · Électrique | $18,901 | $40,761 |
| BYD DolphinConfiguration du devis · Électrique | $15,223 | $34,268 |
| XPeng X9Configuration d’exemple (prix indicatif) · Électrique | $45,931 | $88,474 |
| BYD Song Plus DM-iConfiguration d’exemple (prix indicatif) · Hybride rechargeable · 1,498 cc | $16,198 | $27,950 |
| BYD Seal 05 DM-iConfiguration du devis · 128KM · Hybride rechargeable · 1,497 cc | $10,608 | $20,479 |
| Geely CoolrayConfiguration du devis · MT · Essence · 1,499 cc | $7,676 | $17,098 |
| Geely Xingyue L (Monjaro)Configuration du devis · Essence · 1,998 cc | $22,199 | $37,267 |
| Chery Tiggo 8 ProConfiguration d’exemple (prix indicatif) · Essence · 1,598 cc | $16,739 | $29,685 |
| Changan CS75 PlusConfiguration du devis · Champion Edition · Essence · 1,499 cc | $14,192 | $26,147 |
| GWM Haval H6Configuration d’exemple (prix indicatif) · Essence · 1,998 cc | $15,117 | $27,432 |
| Jetour T2 (Traveller)Configuration du devis · 2026 · Essence · 1,998 cc | $19,533 | $33,564 |
| Jetour X70Configuration d’exemple (prix indicatif) · Essence · 1,498 cc | $12,847 | $24,280 |
| MG5Configuration du devis · Mexico Edition · Essence · 1,495 cc | $6,721 | $15,771 |
| MG7Configuration d’exemple (prix indicatif) · Essence · 1,496 cc | $17,280 | $30,436 |
| Changan UNI-VConfiguration du devis · International Edition GCC 2.0T AT sunroof High trim · Essence · 1,998 cc | $15,467 | $27,917 |
| AITO M7Configuration d’exemple (prix indicatif) · Électrique à prolongateur d’autonomie · 1,499 cc | $41,607 | $80,841 |
| AITO M9Configuration d’exemple (prix indicatif) · Électrique à prolongateur d’autonomie · 1,499 cc | $74,043 | $138,096 |
Cette estimation inclut toute la TVA à l’importation. Un numéro de TVA ne rend pas automatiquement déductible la TVA d’un véhicule : le droit et la part déductible dépendent du pays d’importation, de l’usage, du type et du prix du véhicule. Les entreprises ne doivent soustraire que la part dont la récupération est confirmée pour évaluer le coût net. Au Portugal et dans certains autres pays, les entreprises éligibles peuvent comptabiliser la TVA à l’importation sur la déclaration plutôt que la payer en douane ; ce n’est pas une exonération et cela ne confère pas à lui seul un droit à déduction.
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