The four steps of the sum
For a used car coming from abroad, the rule that governs in 2026 is Orden HAC/1501/2025 (the Spanish ministerial order on average vehicle prices), published in the BOE on 23 December 2025 and in force since 1 January:
- 1. Starting value. The average price the tax office publishes for that model and version when it was new.
- 2. Age. A percentage that falls with the years of use is applied to it (table below). The result is the market value.
- 3. Taxable base. From that value the "residual amount" of the indirect taxes already inside it is taken out, with this formula from the order itself: base = market value ÷ (1 + VAT rate + registration tax rate + others).
- 4. Tax due. Taxable base × the rate that corresponds to the car's CO₂.
The age table
| Years of use | % of value | Years of use | % of value |
|---|---|---|---|
| Up to 1 | 100 % | More than 7 up to 8 | 28 % |
| More than 1 up to 2 | 84 % | More than 8 up to 9 | 24 % |
| More than 2 up to 3 | 67 % | More than 9 up to 10 | 19 % |
| More than 3 up to 4 | 56 % | More than 10 up to 11 | 17 % |
| More than 4 up to 5 | 47 % | More than 11 up to 12 | 13 % |
| More than 5 up to 6 | 39 % | More than 12 | 10 % |
| More than 6 up to 7 | 34 % |
The years are counted from the first registration inside the European Union, according to the instructions for form 576. And there is a less well known rule: if the car was used exclusively for more than six months as a driving school car, self-drive hire or a taxi, the resulting amount is reduced to 70 %.
Using the tables is optional… and worth doing
This surprises almost everybody: in registration tax the tables are not compulsory. The law says you may declare the market value, and that if you use the tax office average prices, the administration cannot afterwards check that value by other means. Translated: using them buys you peace of mind.
And if your model is not in the table?
It happens more often than you would think: the 2026 table, for instance, does not include the Porsches launched from 2022 onwards. Binding ruling V2157-25 settles it: if the model does not appear, the base is worked out from the market value at the date of the tax, understood as the value independent parties would agree. If it does appear, you can choose between the table and that market value.
One detail the order does not clarify
How a part-year is counted is not written down literally in the rule. That any fraction counts as the next band up is a reasonable reading of how it is drafted ("more than 1 year, up to 2"), but it is not a published rule. If your car is right on the edge, it is worth confirming before you declare.
The last two orders were published in the second half of December and came into force on 1 January following. The 2027 one has not been published yet.
Frequently asked questions
Am I obliged to use the tax office tables?
No. In registration tax they are an option; if you use them, the tax office cannot check that value by other means.
And if my model does not appear in the tables?
You declare the market value at the date of the tax, the value independent parties would agree. That is what binding ruling V2157-25 says.
From when are the years of use counted?
From the first registration, definitive or provisional, inside the European Union.
Is the VAT already paid in Germany deducted?
The residual amount of the indirect taxes is taken out with the formula in the order: market value divided by 1 plus the rates.
Which order applies in 2026?
Orden HAC/1501/2025, in force since 1 January 2026. The order in force at the date of the tax is the one that applies.
Sources
- Orden HAC/1501/2025 — 2026 average prices (BOE)
- Ley 38/1992, article 69 — taxable base on used vehicles
- Form 576 instructions (Agencia Tributaria)
- Binding ruling V2157-25 — models that do not appear in the tables
Every source was checked on 25 September 2026. Tax rules change: if you are reading this much later, confirm it or ask us.
