For a used car you bring from Germany: pick the model in the official 2026 tax office table, enter its first registration date and its CO₂, and you get the tax payable at the rate applied in the Balearic Islands.
Spanish tax office table for 2026 (Order HAC/1501/2025). Mercedes-Benz, BMW, MINI, Porsche, Audi and Volkswagen.
1 · The carNot listed?
| Official value when new | |
| Percentage by age (years of use) | |
| Market value | |
| Taxable base (net of VAT and of the tax itself) | |
| Rate in the Balearics |
Indicative calculation using the official formula, without reductions or exemptions (large family, disability, change of residence…). It uses the rate in force today; the rule refers to the rate at first registration, which matches for recent cars. The binding figure is the one on form 576.
A used car brought from Germany pays Spanish registration tax (impuesto de matriculación, IEDMT) once, when it is first registered in Spain. There are four steps, all set out in Order HAC/1501/2025:
| CO₂ emissions | Rate |
|---|---|
| Up to 120 g/km (and fully electric) | 0 % |
| Over 120 and under 160 g/km | 4.75 % |
| From 160 to under 200 g/km | 9.75 % |
| 200 g/km or more, or CO₂ not evidenced | 16 % |
The first three bands are the state ones in Law 38/1992, art. 70. The top band is specific to the Balearics: Legislative Decree 1/2014, art. 74 raises it from 14.75 % to 16 %. The rate that applies is the one of the region where the person registering the car is tax resident.
| Years of use | % of value |
|---|---|
| Up to 1 year | 100 % |
| Over 1 and up to 2 | 84 % |
| Over 2 and up to 3 | 67 % |
| Over 3 and up to 4 | 56 % |
| Over 4 and up to 5 | 47 % |
| Over 5 and up to 6 | 39 % |
| Over 6 and up to 7 | 34 % |
| Over 7 and up to 8 | 28 % |
| Over 8 and up to 9 | 24 % |
| Over 9 and up to 10 | 19 % |
| Over 10 and up to 11 | 17 % |
| Over 11 and up to 12 | 13 % |
| Over 12 years | 10 % |
A BMW X3 xDrive20d xLine (G01 LCI) first registered in April 2022 with 150 g/km of CO₂, registered in Mallorca in September 2026:
| Official value (2026 table) | 54,400 € |
| Age: 4.4 years → 47 % | 25,568.00 € |
| Taxable base: 25,568.00 € ÷ 1.2575 | 20,332.41 € |
| Rate (between 120 and 160 g/km) | 4.75 % |
| Tax payable | 965.79 € |
It depends on homologated CO₂: 0 % up to 120 g/km, 4.75 % between 120 and 160, 9.75 % between 160 and 200, and 16 % from 200 g/km in the Balearic Islands. That top band is a regional rate; the state rate is 14.75 %.
No. For a used car coming from abroad, the tax office starts from the average price it publishes for that model when new, applies a percentage for the years of use and then strips out VAT and the tax itself. What you paid does not come into it.
Fully electric cars are taxed at 0 %. Plug-in hybrids almost always too, because their homologated CO₂ is usually below 120 g/km — it is checked on the car's documents.
On the European certificate of conformity (CoC) or the German registration documents. If CO₂ cannot be evidenced, the highest band applies.
Once, before registering the car in Spain, using form 576 of the Spanish tax agency. The receipt is one of the documents the DGT asks for.
See also: which cars are available right now · registering an imported car in Spain.
We send you a real selection of cars from official dealers over WhatsApp, with the price of each one.
Request my car WhatsApp