Car PRice Calculation

Import landed-cost calculator

Non-EU purchase → registered in Spain. FOB and freight in USD, everything downstream in EUR, per the mechanics customs actually applies.

DUA · IEDMT · IVA — worked example

Vehicle & purchase

Base price feeds the Hacienda depreciation table below to estimate the official reference value used for IEDMT.

Defaulted to a recent mid-market rate — check today's rate before filing a real DUA.

Landed cost

FOB (converted)—
Freight & insurance (converted)—
CIF value at customs—
EU customs duty (10% of CIF)—
Spanish IVA (21% of CIF + duty)—
BOE reference value (depreciation table)—
—
IEDMT (14.75% — top CO₂ band, worst case)—
Homologation & ITV—
DUA filing & gestoría—
Total landed cost—

Why the invoice price alone doesn't set your tax bill

Customs duty and IVA are calculated on the CIF value you declare — FOB plus freight and insurance — so on paper, a lower invoice does lower those two lines. IEDMT works differently on purpose: its taxable base is whichever is higher, your declared price or Hacienda's own reference value for that make, model and age. That reference value is published annually and applied through a fixed depreciation schedule, so it doesn't move just because the paperwork says something else.

Age since registration % of new price retained
Up to 1 year 100%
1–2 years 84%
2–3 years 67%
3–4 years 56%
4–5 years 47%
5–6 years 39%
6–7 years 34%
7–8 years 28%
8–9 years 24%
9–10 years 19%
10–11 years 17%
11–12 years 13%
Over 12 years 10%
The ledger above already applies this: look at the "BOE reference value" line and its note — it shows which figure actually became the IEDMT base for the numbers you entered, and why. Try changing the FOB price up or down and watch that line explain itself differently.

The CIF side isn't a free lever either. Spanish and EU customs run declared values against known market pricing for the same make and model; a figure that sits well below typical transaction prices is a standard trigger for a valuation review, which ends in the duty and IVA being reassessed on the corrected value, plus interest and a penalty — not in a lower bill.

Reference prices, exchange rate and fee lines are editable starting points for coursework, not live feeds — there's no public API for AEAT's annual vehicle valuation tables. For a real import, pull the current year's published reference value for the exact make/model/engine from Hacienda before filing.