FYI

With effect from 1st January 2008 the import duty is now called CO2 emissions tax and the tax to be paid is now based on the co2 emissions of individual vehicles.

With effect from 1st January 2008 the tax office states that an exemption certificate can be obtained for any emission tax if the vehicle is registered to Spanish registration within 60-days of the owner signing the padron. You must be the owner of the vehicle written on the registration document for a period of 6-months prior to importation.

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