.
Key inputs
Edit these first — everything here drives the totals below.
Fill either — CNY adds a flat $1,400 wire fee once converted to USD.
Defaults to price paid — edit either box to override.
Your alternative invoice figure.
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Exchange rates & fixed costs
Used to convert the CNY price paid into USD, before adding the flat $1,400. Calculates automatically, can be overridden manually.
Calculates automatically using current mid-market rates, but can be overridden manually.
Vehicle reference & tax bracket
Selecting a model fills "Price new" above — you can still edit it directly.
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 26,500 USD |
Option 2: Alternative declared value 20,000 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 | — | — |
Why the IEDMT Tax Base Ignores Your CIF Price
There are two completely separate tax calculations happening when importing from a third country. Customs cares about what you actually paid (CIF price) to calculate Aranceles and IVA. However, Hacienda calculates the registration tax (IEDMT) based purely on the car's age.
For used imported vehicles, the Supreme Court and tax tribunals have ruled that the tax base must follow the official depreciated BOE table value, even if your actual purchase invoice is higher or lower. This is why manipulating the declared value only impacts Customs duties, not the registration tax.
| Age since registration | % of new price retained (BOE) |
|---|---|
| Up to 1 year | 100% |
| 3 to 4 years | 56% |
| 7 to 8 years | 28% |
| 9 to 10 years | 19% |
| 10 to 11 years | 17% |
| 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.