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Methodology

Introduction

The Statistics on the Tax on the Registration of Motor Vehicles are presented based on the declarations of form 576 of the Special Tax on Certain Means of Transport (IEDMT), which is mandatory for all taxpayers who, in the Common Tax Regime Territory, register a new or used motor vehicle for the first time in Spain.

The information is presented in two statistical publications:

  • Statistics on the Motor Vehicle Registration Tax. Monthly Preview : Contains the month-by-month information contained in Form 576 declarations filed up to the last day of the reference month of said publication.
  • Annual Statistics on the Motor Vehicle Registration Tax : compilation publication presented after the completion of monthly preview of all periods of a full fiscal year. It is published annually with the monthly breakdown variable 'Period' and a sales ranking by brand.

The difference between the two publications basically comes down to, on the one hand, eliminating some exploitation variables and, on the other, adding certain sections by grouping values into some classification variables used in the annual statistics based on recoding methods. In addition, some classifications that would otherwise make sense have been removed from the monthly publication.

Regulations

The special tax on certain means of transport is regulated by Law 38/1992, of December 28, on Special Taxes (BOE December 29, 1992), which taxes the first definitive registration in Spain of new or used motor vehicles driven by motor for circulation on public roads and lands, with some exceptions of non-subject or exemption, as well as certain vessels and aircraft. Although only data on motor vehicles will be presented in the statistics, the concept of used automobiles does not include motorcycles.

The special tax on certain means of transport was introduced by Law 38/1992 in order to compensate for the loss of revenue resulting from the abolition of the increased VAT rate. Law 21/2001, of December 27, on the new financing system for the Autonomous Communities under the common regime and Cities with Autonomous Statute, assigns to each Autonomous Community the tax revenue generated in its territory. Organic Law 7/2001, of December 27, grants the Autonomous Communities the power to regulate the tax rate. Law 34/2007 on air quality and atmospheric protection has included the restructuring of the IEDMT as one of its instruments for reducing air pollution levels. As of January 1, 2008, the IEDMT is modified, applying the 'tax rates' based on official CO emissions 2 and the section under which each means of transport falls. This law repeals Article 70.bis of Law 38/1992, of December 28, on Special Taxes, which established urgent measures related to the Prever plan.

The IEDMT is a special tax applicable throughout Spain, without prejudice to the specific circumstances of the Basque Country and Navarre.

As of January 1, 2006, it is MANDATORY to submit electronically (via the Internet) the declarations for the Special Tax on certain means of transport, form 576, being an ESSENTIAL requirement that the owner be registered with the AEAT and have their tax address updated.