Skip to main content

Used vehicles, recreational vessels and aircraft(620)

Non-residents must submit this form when acquiring used vehicles, recreational vessels and aircraft in Spain

Non-residents who purchase a used vehicle, boat or aircraft must self-assess the tax to the Tax Agency, using form 620.

With the exception of vessels and aircraft that have to be registered in the Register of Movable Goods, in which case they must be self-assessed in the Autonomous Community where the Register is located.

Sales made by taxpayers of Value Added Tax are not subject to ITPAJD .

The period for filing the self-assessment together with the documents is 30 working days following the date on which the contract was signed.

Only one Form will be used for each means of transport transmitted.

It falls to the State only when the acquirer is a non-resident. Therefore, this model is not applicable when the acquirer is resident. Under no circumstances must a resident in Spain (with the exception of residents in Ceuta and Melilla, who must process form 620 in accordance with the link "Information on Ceuta and Melilla" in Related Content) self-assess to the Tax Agency for TPO , since in such cases it must be self-assessed before the tax administration of the Autonomous Community of residence of the purchaser.

The taxable person is the non-resident purchaser of the vehicle.

The tax base is the highest of:

  • real value or

  • average prices according to tables depreciated by years of age (if the vehicle appears in the tables published annually by which the average sales prices applicable to the management of the ITPAJD are approved).

The tax rate is 4%.

The purchase of vehicles by business person habitually engaged in this activity is exempt. Conditional on the subsequent sale of the vehicle within one year (art. 45.IB17 LITPAJD .

  • Self-assessment of the Tax using Form 620, depending on the type of asset and it is paid into the collaborating entity, if the tax amount is "payable"

  • The term for payment, if applicable, and self-assessment of the tax is 30 working days from the minute or contract

The interested party must self-assess the Model 620 of the Tax Agency at the National Tax Management Office (Paseo de la Castellana, nº 147, bajo CP : 28046 Madrid), for which it is recommended to make an appointment to avoid waiting, at Service Presentation and completion. Inheritance and Gift Tax , where you must submit the Form (copy for the Administration), once paid to a collaborating entity if the result is “to be paid”, together with the document (original and photocopy) in which the act or contract that gives rise to the tax is recorded or related, returning the original document stamped.

The interested party can file a self-assessment with the Tax Agency using Form 600 or Form 620 in any part of Spain and, after paying the collaborating entity if the result is "tax payable", send, through any Tax Agency registry, the copy for the Administration together with the document showing or listing the minute or contract giving rise to the tax (original and photocopy). However, if you submit it through the registry, you will not obtain the self-assessment form, unless a person with sufficient power (with an appointment) subsequently appears at the ONGT to obtain it.

The tax on Onerous Property Transfers (TPO) should be self-assessed when transfers of any kind of assets or rights forming part of the wealth of private individuals or legal entities are carried out inter vivos, including the setting up of rights in rem, loans, guarantees, leases, pensions or administrative concessions.

This tax does not tax the operations described when the transfer is carried out by businessmen or professionals in the exercise of their business or professional activity, since they are taxed by the Value Added Tax (with the exception of certain operations on real estate that will be subject to and exempt from VAT ).

This falls under the remit of the State, as opposed to the Autonomous Communities, when the following two conditions concur:

  • if under the deed or document there is no settlement by gradual instalment for document duties, deeds, or business transactions, only for the following taxable events:

    1. transfer of real estate, livestock or loans, as well as the transfer of rights in rem

    2. setting up ordinary loans, guarantees and pensions

  • and the purchaser or the taxpayer, respectively, is Non-Resident (except for concessions in the territorial sea ).

Therefore, they must self-assess using form 600 to the ONGT under the Onerous Patrimonial Transfers (TPO) modality:

  • Non-residents who acquire for valuable consideration a movable or livestock property or a credit in Spain.

  • Non-residents acquiring rights in rem over movable property, livestock assets or credits in Spain.

  • Non-residents who are the borrower, secured creditor, lessee or pensioner respectively of a loan, bond, lease or pension.

  • Concessionaires for the part of the concession that is in territorial waters, irrespective of their residence. That is, the concessions that are located in territorial waters must be self-assessed with form 600 to the ONGT for TPO , whether the concessionaire is a resident or non-resident.

Concessions in territorial sea are the only case in which a resident in Spain (with the exception of residents in Ceuta and Melilla, who must process form 600 in accordance with the link "Information Ceuta and Melilla" in Related Content) must self-assess the NGO for TPO .

Under no circumstances should the ONGT be self-assessed for the rental of real estate, as this is the responsibility of the Autonomous Community where the real estate is located.