Population scope

The population framework is made up of the declarations of passenger cars required to submit form 576 in accordance with Law 38/1992, of December 28, on Special Taxes (BOE December 29, 1992). Law 34/2007 on air quality and atmospheric protection modifies the cases of non-taxability regulated in sections 1 and 2 of article 65 of Law 38/1992, of December 28, on Special Taxes, and article 71.2 of the same Law.

Only motor vehicles, including all-terrain vehicles, are included in the scope of the statistics, and motorcycles are expressly excluded from the scope of these statistics. The target area is the first registration of the vehicle in Spanish territory, which constitutes a single-phase tax. The registration obligation covers all new or used vehicles intended for use in Spanish territory by individuals or entities residing in Spain or who own establishments located in Spain.