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Methodology

Exploitation variables

For the presentation of the operating variables, the information block consulted will be taken into account; Economic data , Tax data or Data by legal personality , distinguishing between operating variables common to the three blocks and non-common operating variables.

The operating variables common to the three information blocks are:

  • Number : is the number of registered vehicles.
  • Distribution : It is calculated as the quotient between the number of registered vehicles, according to a specific classification, and the total number of registered vehicles.

ECONOMIC DATA

The non-common operating variables relating to block Economic data are described.

  • Vehicle value (taxable base)
    • Amount : Contains the value of the vehicles corresponding to:
      • New means of transport: The amount that, on the occasion of the acquisition of the means of transport, has been determined as the taxable base for the purposes of Value Added Tax, of an equivalent tax or, in the absence of both, by the total amount of the consideration paid by the purchaser, determined in accordance with article 78 of the Value Added Tax Law.
      • Means of transport used: its market value on the date the tax accrual occurs. Taxpayers may use, to determine the market value, the valuation tables for used means of transport approved by the Minister of Economy and Finance, for the purposes of the Tax on Property Transfers and Documented Legal Acts and the Tax on Inheritances and Donations that were in force on the date the tax became due.
    • Distribution : It is calculated as the quotient between the value of the vehicles, according to a specific classification, and the total value of the vehicles.
  • Average vehicle price without IEDMT: It is the average value of the vehicle without the special tax on certain means of transport. It is calculated as the quotient between the sum of the values of the registered vehicles (or Tax Base) and the number of vehicles corresponding to that intersection.
  • Average vehicle price with IEDMT: It is the average value of the vehicle that includes the special tax on certain means of transport. It is calculated as the quotient between the sum of the values of the vehicles with taxes included (Taxable Base + Fee to be paid) and the number of vehicles corresponding to that crossing.
  • Average CO emissions 2 : It is the average value of CO emissions 2 calculated as the quotient between the sum of CO emissions 2 and the number of vehicles corresponding to that crossing.

Information relating to the reduced tax base and the reduction percentage is only published in the Annual Statistics

  • Reduced tax base:

    • Amount: It contains the amounts corresponding to 50% of the tax base of those subjects to whom the Tax Administration has previously recognized the right to a reduction in the tax base due to their status as a large family.
    • Distribution: It is the distribution of the reduced tax base, calculated as the quotient between the value of the reduced tax base in the i-th cell and the total amount of the reduced tax base.

  • Percentage of reduction: It is the quotient between the amount of the reduced tax base and the amount of the value of the vehicles or tax base in each section or stratum.

TAX DATA

The non-common operating variables relating to block Tax data are described.

  • Fee to enter
    • Amount : Contains the value of the fee. It will always be positive or zero.
    • Distribution : It is the quota distribution, calculated as the quotient between the quota value in the i-th cell and the total quota amount.
    • Media : is the arithmetic mean of the quota.

Until 2007, the amount of the 'fee to be paid' contained the value of the fee after applying the Prever plan deduction.

Deduction Provide (Repealed by Law 34/2007)

As of 2007, Law 38/1992, of December 28, on Special Taxes (BOE December 29, 1992) was amended by Royal Decree Law 13/2006 of December 29, whereby the deduction from the fee becomes solely and exclusively 480.81 euros when a used vehicle is definitively deregistered for scrapping when it is ten years old or older, and the vehicle purchased is new with a cylinder capacity of less than 2,500 cubic centimeters.

DATA BY LEGAL PERSONALITY

This information block displays the same information as the "Financial Data" block, and also includes the "Fee Due" amount described in the previous block.

This information is available starting with the publication of the March 2024 Monthly Registration Preview, with information from January of that year.

SALES RANKING BY MAKE AND MODEL

The list of the best-selling brands is published here, sorted by the number of units declared on Form 576 during the published period, and for each of them, the most declared model. For both variables, make and model, their "Average Price" before taxes is shown.