Spanish tax tables for used cars: the value of an imported car

The “Hacienda tables” are the average sale prices that the Spanish Ministry of Finance (Hacienda) approves every year by ministerial order, together with a table of percentages that reduces that price according to the car's years of use. For 2026 they are in Order HAC/1501/2025, in force since 1 January 2026. For an imported used car they are used to set its market value for the registration tax, from which the residual amount of the indirect taxes it would have paid had it been registered new in Spain is then deducted.

What the Hacienda tables are

They are a means of verifying values. The General Tax Act (Ley General Tributaria) includes average market prices among the means for verifying values and, for vehicles, Hacienda approves a ministerial order each year with those prices. According to the order itself, they serve as a means of verification for three taxes:

• the Tax on Property Transfers and Documented Legal Acts, which taxes, for example, the sale of a used car between private individuals in Spain;
• the Inheritance and Gift Tax;
• and the Special Tax on Certain Means of Transport, the registration tax.

This article focuses on the last one, which taxes the first definitive registration of a car in Spain, including a used one. How that tax is calculated we explain in the registration tax on an imported car.

Which order is in force

The tables that apply in 2026 are those of Order HAC/1501/2025, of 17 December, published in the Official State Gazette (BOE) of 23 December 2025. Its annexes replace for all purposes those of Order HAC/1484/2024, last year's, and the order came into force on 1 January 2026.

Annex I lists the average prices of passenger cars, off-road vehicles, motorhomes, motorbikes and quads used during the first year after their first registration, with the values for the 2026 tax year. Each model is identified by make, type-model, commercial period, engine size, number of cylinders, engine type, power in kW and fiscal horsepower. In this edition, plug-in hybrids are identified separately.

Always use the table in force on the date the tax falls due, which is the date the application for first definitive registration is submitted.

The table of percentages by years of use

The average price in annex I corresponds to the first year. For a car already registered, the percentage in annex IV is applied according to its years of use. For passenger cars and other annex I vehicles that are not used as living accommodation, the 2026 order sets these percentages:

Years of use	Percentage of the average price (%)
Up to 1 year	100
Over 1 year, up to 2	84
Over 2 years, up to 3	67
Over 3 years, up to 4	56
Over 4 years, up to 5	47
Over 5 years, up to 6	39
Over 6 years, up to 7	34
Over 7 years, up to 8	28
Over 8 years, up to 9	24
Over 9 years, up to 10	19
Over 10 years, up to 11	17
Over 11 years, up to 12	13
Over 12 years	10

Motorhomes, campers and living-accommodation vehicles have their own, slower scale. And the resulting amount is reduced to 70% if, for more than six months from its first definitive registration, the car was used exclusively as a driving-school car, for self-drive rental or as a taxi.

How they apply to an imported used car

The calculation has two steps, according to the order's special rule for the registration tax:

1. Market value from the tables. The percentage in annex IV that corresponds to the years of use is applied to the average price in annex I. An example with assumed figures: if the table gave your model an average price of €30,000 and the car had between four and five years of use, 47% would apply and the market value would be €14,100.
2. Deduction of residual indirect taxes. If the car was registered abroad and arrives as a used car, the residual amount of the indirect taxes is deducted from that value. The order proposes a formula that takes into account the VAT rate and the registration tax rate that would have been payable at the time of its first registration and in the territory where it is now being registered, plus other indirect taxes included in the value.

The instructions for form 576 explain the idea behind that second step: the residual amount is obtained by applying to the market value a percentage equal to what those taxes would have represented in the sale price of the new car, taxes included. The result is the taxable base to which the rate is applied according to CO2 emissions. How it is carried to box 01 we explain in how form 576 is filed.

To work out the years of use, look at the date of first registration: the instructions for form 576 take as the date of entry into service that of the first registration, definitive or provisional, within the European Union.

Why it pays to use them

Because they give certainty. According to the Spanish Tax Agency (AEAT), if you declare as market value the one resulting from the average sale prices in force on the date the tax falls due, the tax authorities will not verify it by the other means in article 57 of the General Tax Act.

And because declaring less carries a specific risk: if the tax due on your self-assessment comes out below what would result from applying those average prices, Hacienda may check the value before endorsing it, with a maximum period of sixty days from when you make the car's documentation available to it. Meanwhile, the registration waits.

If your model does not appear or the value does not fit

Not every car is in the tables. When there is no approved average price for your model, the law allows Hacienda to check beforehand the value you declare. And even if your model does appear, the tables are an option: the taxable base of a used car is its market value on the date the tax falls due, and the average prices are one way of setting it that Hacienda accepts.

If you are thinking of declaring a value different from the tables, keep the documentation that justifies it, such as the purchase invoice or reports on the car's condition, and consult an adviser first. In the car's total budget, the registration tax is only one item: we look at it in the total cost of importing a car.

Mistakes to avoid

• Using the table from another year. The one in force on the date the tax falls due applies; Order HAC/1501/2025 replaced Order HAC/1484/2024.
• Counting the years of use wrongly. Start from the car's date of first registration, not from when you bought it.
• Forgetting the second step. For a used car coming from abroad, the residual amount of indirect taxes is deducted from the value given by the tables.
• Applying the passenger-car scale to a motorhome. It has its own table of percentages.
• Confusing the purchase price with the taxable base. For a used car, the base is the market value on the date the tax falls due, not what you paid.

In the Basque Country and Navarre, the proof of the registration tax is issued by their own provincial (foral) tax authority. If in doubt, consult the AEAT or an administrative agent (gestor).

Sources consulted

Checked on 11 October 2026. We link to the original source so that you can consult the current text.

• Orden HAC/1501/2025, de 17 de diciembre, por la que se aprueban los precios medios de venta aplicables en la gestión del ITP y AJD, del ISD y del Impuesto Especial sobre Determinados Medios de Transporte (BOE núm. 308, de 23-dic-2025). BOE.
• Modelo 576. Instrucciones. Agencia Tributaria.
• ¿Sobre qué valores tengo que aplicar los tipos del impuesto? (primera matriculación). Agencia Tributaria.
• Ley 38/1992, de 28 de diciembre, de Impuestos Especiales (texto consolidado), artículos 68 y 71. BOE.
• Matriculación de vehículos nuevos y vehículos provenientes del extranjero. DGT (sede electrónica).