Car Price Calculation Comparaison
Import landed-cost calculator (China-to-Spain)
Non-EU purchase of original European-spec (CBU) cars sold in China → registered in Spain. Comparing declaration options & checking actual customs base triggers.
Vehicle & baseline parameters
Supports vehicles older than 10 years (retains 10% minimum floor for BOE valuation).
Calculates automatically using current mid-market rates, but can be overridden manually.
Declaration scenarios
Option 1: Honest declaration matching actual price paid.
Option 2: Alternative declared price (e.g. lower invoice or differing paperwork).
CO₂ emission band determining the IEDMT tax rate percentage.
Side-by-side comparison table
Option 1 (Price paid = Declared) vs. Option 2 (Alternative declared price)| Cost metric | Option 1: Price paid & same declared 18,000 USD |
Option 2: Alternative declared value 12,000 USD |
|---|---|---|
| Actual out-of-pocket vehicle price | — | — |
| Declared FOB (Customs baseline) | — | — |
| Ocean freight & insurance | — | — |
| CIF value at customs | — | — |
| EU customs duty (10% of CIF) | — | — |
| Spanish IVA (21% of CIF + duty) | — | — |
| BOE reference value (depreciation table) | — | |
| IEDMT taxable base & note | — — | — — |
| IEDMT tax amount | — | — |
| Homologation, ITV, DUA & gestoría | — | — |
| Total actual landed cost | — | — |
European CBU models imported from China & vehicle depreciation
While many German cars in China are locally built in joint ventures, flagship models are exported as CBU (Completely Built-Up) vehicles directly from European factories. These models (like the Porsche 911, Audi RS6, BMW X7, or Mercedes G-Class) are mechanically identical to their European equivalents, though homologation costs in Spain remain high (approx. 3,000 €) to verify safety, emissions, and lighting parity before issuing Spanish documentation.
When calculating matriculation taxes (IEDMT), Hacienda applies a strict depreciation schedule based on the vehicle's age since first registration. For vehicles hitting the 10-year mark, the value retains 19%. After 12 years, it hits a permanent floor limit, retaining 10% of its original reference price.
| Age since registration | % of new price retained |
|---|---|
| 3 years | 67% |
| 5 years | 47% |
| 8 years | 28% |
| 10 years | 19% |
| 12+ years (Over 12) | 10% (Floor limit) |
Reference prices, exchange rates, and fee lines are editable starting points for analysis, not official rulings. Verify the exact current BOE tables and consult a licensed customs agent before filing real DUA paperwork.