Motor Vehicle Registration Tax
The State Tax Administration Agency publishes the Statistics on the Motor Vehicle Registration Tax, in its two versions Monthly preview and Annual statistics based on the declarations that must be filed for the Special Tax on Certain Means of Transport (IEDMT) with the first definitive registration in Spain of new or used motor vehicles driven by motor to circulate on public roads and land.The Monthly Advancepresents the information corresponding to the current year with a phase difference of approximately 25 days between the month of reference and the month of publication.The Annual Statistics presents the information corresponding to the last day of the year of the fiscal year of reference of the statistics.
The data source object of statistical treatment is the information contained in the return form 576 (Tax Return of the Excises on Certain Means of Transport) that must be filed electronically in a mandatory way.
This publication related to the car industry has been incorporated to the public statistics of tributary base.It offers information about the number of registered vehicles and their characteristics, such as cylinder capacity, the average price of the vehicle, and so on, and it incorporates the information of a tributary nature from the return form itself, taxable bases, applicable rates and shares.In addition, from 1 January 2008 modifications are added to the IEDMT whereby 'tax rates' are applied according to the official CO2 emissions and the epigraph in which each of the means of transport is classified by the Act 34/2007 on air quality and protection of the atmosphere.This law derogates article 70.bis of the Law 38/1992, of 28 of December, of Special Taxes, by which was urgent measures were established in relation to the Prever plan.It must be said that this statistics is not an exhaustive statistics of form 576 because it does not incorporate the information related to motorcycles, vessels and aeroplanes, which are also included in the same form of the car registration tax.
At present Spain is one of the first European manufacturers of vehicles (the 3rd in Europe) and the 7th at world level, so knowledge of the sector is of great importance.Hence the statistical information of the car industry in Spain is of great social and economic interest.This statistics does not intend to compete but rather complement the public statistics provided by the Headquarters of Traffic and elaborated by the National Association of Automobile Manufacturers.
On the other hand, this information gains special importance for the Autonomous Communities as this tax constitutes another source of autonomous financing.The statistics is submitted for each of the autonomous communities, preserving the statistical secret in all the cases.
This new statistics supplements the “Study of the Excises on Certain Means of Transport” that the AEAT puts together on an annual basis, and the editions of which can be accessed on this website.
In January 2021, CO2 emissions will be measured under the new Regulation (EU) 2019/631.This is based on the new WLTP method (Worldwide Harmonised Light-Duty Vehicles Test Procedure), a new emissions measurement protocol, approved in September 2018, and on 31 December, the various moratoriums granted by the Ministry of Industry, Trade and Tourism for the exclusive implementation of this new emissions measurement system expired.The WLTP is a more exhaustive test that replaces the NEDC (New European Driving Cycle), which until now was used to calculate the average number of grams of CO2 emissions per kilometre driven.The new measurement formula provides higher emissions, which generates an increase in tax due to the jump in the heading.In the second half of the year, Additional Provision Five of Law 11/2021 of 9 July on measures to prevent and combat tax fraud comes into force, which freezes the tax at previous values (2020) by modifying the CO2 emission brackets of the tax headings.
- 20 September 2022 (July and August 2022)