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Motor Vehicle Registration Tax

The State Tax Administration Agency publishes the Statistics on the Motor Vehicle Registration Tax, based on the returns filed for the Special Tax on Certain Means of Transport (IEDMT) for new or used motor vehicles in Spain, return form 576, which is compulsorily filed telematically.The information is presented in two versions:Monthly Progress and Annual Statistics.The Monthly Progress presents the information for the current year with a time lag between the reference month and the publication date of approximately 20 days.The Annual Statistics presents the information corresponding to the last day of the year of the fiscal year of reference of the statistics.

The interest of the statistics stems from the importance of the automotive sector in Spain, which is among the top European vehicle manufacturers (3rd in Europe) and 7th worldwide.The statistics complement other statistics such as those provided by the Directorate General of Traffic and those produced by the National Association of Motor Vehicle Manufacturers.

The statistics present information on the number of vehicles registered, their characteristics such as cylinder capacity, CO2 emissions or the average price of the vehicle and tax data, such as taxable bases, applicable rates and quotas, classified by Autonomous Community given the relevance of this tax in regional financing.The statistics do not include information on motorbikes, boats and aircraft.

As of 1 January 2008, Law 34/2007 establishes tax rates based on official CO2 emissions and the heading under which each means of transport falls.In January 2021, CO2 emissions will be measured under the new Regulation (EU) 2019/631.The new regulation provides for the measurement of CO2 emissions with the WLTP method (Worldwide Harmonised Light-Duty Vehicles Test Procedure).

Next publications:

  • 20 June 2023 (May 2023)