从中国进口汽车到西班牙 / 欧盟：落地成本完整指南 2026

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

1. EU customs duty 10% on the customs value (car, freight, insurance), TARIC 8703 and the Agencia Tributaria's import guide.
2. 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.
3. Import IVA 21% (Península and Baleares) on the customs value plus duties.
4. 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.

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.