Data & methods
MethodologyHow the figures are made Data & citationsCite, embed charts or ask for data AboutPurpose, principles and contact
English
EnglishPortuguêsEspañolNederlandsFrançaisDeutschItaliano
Theme
Theme

IEDMT calculator

IEDMT calculator for a used imported car

Estimate IEDMT for a used car imported to Spain. The result is an estimate; the official Modelo 576 assessment determines what you pay.

The car

On the registration certificate (field V.7) or the listing.
Test cycle
First registration
First registration anywhere: it sets the car’s age for the tax tables.

Registration

Tax tables and age reductions are taken on this date.
Asturias, the Balearics, Cantabria, Catalonia, Murcia and Valencia charge more from 200 g/km. The Canary Islands, Ceuta and Melilla are not covered.
The value Spain’s Ministry of Finance lists for this exact model new (Orden HAC/1501/2025, Annex I). Without it, the asking price stands in for the market value, shown as an estimate.
Up to 6,000 km (or six months) the car is a new means of transport for VAT; leave empty if unknown.
Required when the Hacienda table value is unknown.
Seller’s VAT status

What you need to enter

Use the registration certificate and certificate of conformity to identify the vehicle, first-registration date and CO₂ emissions. Keep the emissions value with its test cycle, WLTP or NEDC, where shown. The cycle helps identify the correct CO₂ figure; do not substitute one test value for another.

You also need the model details used to identify its value in the Hacienda valuation tables. For an imported used vehicle previously registered abroad, the taxable base starts with the model’s table value and is adjusted by the vehicle’s age. If the vehicle was used for rental, taxi or driving-school activity, that use may affect the base.

How IEDMT is worked out

IEDMT uses a taxable base and a rate band determined by official CO₂ emissions. For a used car previously registered abroad, the market value is the Hacienda table value for the model multiplied by the age percentage. The base is that value with the Spanish VAT and IEDMT a first registration in Spain would have borne on the original date taken out: market value ÷ (1 + that VAT rate + that IEDMT rate) (Orden HAC/1501/2025, article 5). The age percentage falls as the vehicle gets older. Where the car had more than six months of rental, taxi or driving-school use, the base is reduced further.

The state rate depends on the CO₂ band. Regional rates may be higher in some regions. The tax is due when registration is applied for, and the official Modelo 576 assessment is what you pay.

The calculator provides an estimate from the data entered. Confirm that the vehicle’s model, CO₂ figure, registration history and use match its documents before relying on the result.

Exceptions and reductions

Electric cars fall in the zero-rate CO₂ band. For used imported cars, the age-adjusted table value is the starting base. A car with qualifying previous rental, taxi or driving-school use has a further base adjustment.

Regional rates can change the result. Some regions set higher rates in the top CO₂ band. The Canary Islands have a separate rate scale, and the calculator does not cover the Canary Islands, Ceuta or Melilla. Check the applicable regional rules for the place of registration.

What this calculator does not include

This calculator estimates IEDMT. It does not include VAT, transport, registration fees or annual road tax. For a wider estimate of importing a car to Spain, use the full landed-cost calculator.

Worked examples

Petrol · 2021 · 128 g/km WLTP

First registration
1 Jun 2021
Fuel
Petrol
CO₂ (g/km)
128 g/km WLTP
Asking price (€)
€19,900
  1. Market value: the asking price stands in (estimate)€19,900.00
    Ley 38/1992 art. 69: market value at the devengoLey 38/1992 art. 65-70
  2. Taxable base (residual Spanish VAT and IEDMT removed)€15,825.05
    19,900 ÷ (1 + 21% VAT + 4.75% IEDMT at first registration)Orden HAC/1501/2025
  3. IEDMT rate (CO₂ band)4.75%
    128 g/kmLey 38/1992 art. 70.1
  4. IEDMT€751.69
    15,825.05 × 4.75%Ley 38/1992 art. 70.1

IEDMT to pay: €751.69

  • Estimate: the asking price stands in for the Spanish market value (Ley 38/1992 art. 69). Enter the Hacienda table value of the exact model (Orden HAC/1501/2025, Annex I) to use the official tables instead.
  • Estimate: the denominator uses the state IEDMT rate of the first-registration date; a community's own historical rate, where it had one, is not loaded (a small difference in the base).
Open in the calculator

Diesel · 2018 · 165 g/km WLTP

First registration
1 May 2018
Fuel
Diesel
CO₂ (g/km)
165 g/km WLTP
Asking price (€)
€14,500
  1. Market value: the asking price stands in (estimate)€14,500.00
    Ley 38/1992 art. 69: market value at the devengoLey 38/1992 art. 65-70
  2. Taxable base (residual Spanish VAT and IEDMT removed)€11,089.87
    14,500 ÷ (1 + 21% VAT + 9.75% IEDMT at first registration)Orden HAC/1501/2025
  3. IEDMT rate (CO₂ band)9.75%
    165 g/kmLey 38/1992 art. 70.1
  4. IEDMT€1,081.26
    11,089.87 × 9.75%Ley 38/1992 art. 70.1

IEDMT to pay: €1,081.26

  • Estimate: the asking price stands in for the Spanish market value (Ley 38/1992 art. 69). Enter the Hacienda table value of the exact model (Orden HAC/1501/2025, Annex I) to use the official tables instead.
  • Estimate: the denominator uses the state IEDMT rate of the first-registration date; a community's own historical rate, where it had one, is not loaded (a small difference in the base).
Open in the calculator

Petrol · 2022 · 210 g/km WLTP

First registration
1 May 2022
Fuel
Petrol
CO₂ (g/km)
210 g/km WLTP
Asking price (€)
€41,000
  1. Market value: the asking price stands in (estimate)€41,000.00
    Ley 38/1992 art. 69: market value at the devengoLey 38/1992 art. 65-70
  2. Taxable base (residual Spanish VAT and IEDMT removed)€30,202.58
    41,000 ÷ (1 + 21% VAT + 14.75% IEDMT at first registration)Orden HAC/1501/2025
  3. IEDMT rate (CO₂ band)14.75%
    210 g/kmLey 38/1992 art. 70.1
  4. IEDMT€4,454.88
    30,202.58 × 14.75%Ley 38/1992 art. 70.1

IEDMT to pay: €4,454.88 – €4,832.41

  • Community not chosen: state rates; the range shows the communities' current top-band rates (up to 16% from 200 g/km).
  • Estimate: the asking price stands in for the Spanish market value (Ley 38/1992 art. 69). Enter the Hacienda table value of the exact model (Orden HAC/1501/2025, Annex I) to use the official tables instead.
  • Estimate: the denominator uses the state IEDMT rate of the first-registration date; a community's own historical rate, where it had one, is not loaded (a small difference in the base).
Open in the calculator

Official sources and simulators

  1. Ley 38/1992, article 70 · BOE
  2. Orden HAC/1501/2025 · BOE
  3. IEDMT rates · Agencia Tributaria
  4. Modelo 576. Impuesto Especial sobre Determinados Medios de Transporte. Autoliquidación · Agencia Tributaria (AEAT)
  5. Modelo 576: instrucciones (tipos, base imponible de usados) · Agencia Tributaria (AEAT)
  6. Impuesto de matriculación · Agencia Tributaria (AEAT)

Frequently asked questions

How is IEDMT calculated for a used imported car?

The Hacienda table value of the model times the age percentage gives the market value; the Spanish VAT and IEDMT a first registration would have borne are taken out of it, and the CO₂ rate band is applied to what remains.

Do electric cars pay IEDMT?

No. Electric cars fall in the 0% band, as does any car with official CO₂ emissions up to 120 g/km. The state rates are then 4.75% (over 120 and under 160 g/km), 9.75% (160 to under 200) and 14.75% (200 and over).

Can regional rates differ?

Some regions set higher rates in the top CO₂ band. The calculator does not cover the Canary Islands, Ceuta or Melilla.

When is the tax due?

IEDMT is due when registration is applied for.

Is this the amount I will pay?

It is an estimate. The official Modelo 576 assessment determines the amount payable.