The numbers of a deal
Before looking at cars, you need to understand what it really costs to bring one over. Here’s a realistic example of importing from Germany to resell in Spain.
Example: 2022 Audi A4 bought in Germany
Price at a German dealer (VAT included, used-goods scheme): €24,000
+ Truck transport to Spain: €900
+ COC, import ITV and technical sheet: €350
+ Registration tax: tax value €22,400 × 4.75% (135 g/km CO₂) = €1,064
+ Tráfico fee, plates and agency: €380
+ Preparation, cleaning and road tax: €400
= €27,094 on the road in Spain
+ Truck transport to Spain: €900
+ COC, import ITV and technical sheet: €350
+ Registration tax: tax value €22,400 × 4.75% (135 g/km CO₂) = €1,064
+ Tráfico fee, plates and agency: €380
+ Preparation, cleaning and road tax: €400
= €27,094 on the road in Spain
Similar cars sell in Spain for about €29,500. It looks like you make €2,400, but as a professional there’s still the VAT on the margin (REBU):
Margin: 29,500 − 24,000 = €5,500
VAT included in that margin: 5,500 × 21 ÷ 121 = €954.55
Profit: 29,500 − 27,094 − 954.55 = €1,451 before income tax
You’ve had €27,000 tied up for about 4-8 weeks and you give a 1-year guarantee.
VAT included in that margin: 5,500 × 21 ÷ 121 = €954.55
Profit: 29,500 − 27,094 − 954.55 = €1,451 before income tax
You’ve had €27,000 tied up for about 4-8 weeks and you give a 1-year guarantee.
The costs people forget
- Registration tax: depends on CO₂ emissions (WLTP). A car that pollutes a lot can pay 9.75% or 14.75% of its tax value.
- Guarantee: if you sell as a professional, you must give at least 1 year of guarantee on a used car. A broken gearbox eats the profit of several cars.
- Time and money tied up: while you wait for the COC, the ITV or a buyer, that money isn’t working.
- Price cuts: if it takes a while to sell, you’ll have to lower the price.
Do your numbers
Change the data with a real car. If it’s for you, untick the professional box.
Rates for mainland Spain and the Balearics; some regions raise them slightly. If it’s for you, untick the box: the result is what you save compared with buying it here.
Rule of thumb: if the price difference between the origin country and Spain isn’t clearly above €3,000-5,000, importing usually doesn’t pay.