Form 05. Prior recognition of certain cases of inapplicability, exemption or reduction of the Car Registration Tax.
General Details
Denomination
Form 05. Prior recognition of certain cases of inapplicability, exemption or reduction of the Car Registration Tax.
Procedure type
Taxation
Subject
Taxes
Purpose
Presentation by the taxpayer of form 05 of application for application in the Special Tax on Certain Means of Transport of the cases of non-submission, exemption and reduction of the tax base that require prior recognition by the Tax Administration.
Responsible body
State Revenue Office
General information of the procedure
Start form
interested
Applicant: Citizen - Company
Place for presentation
Tax Agency Offices (only for natural persons, when the presentation is made on printed paper generated through the printing service developed by the Tax Agency).
Online, at the Tax Agency's electronic headquarters.
Documentation
Phases of the procedure/service
Start: Presentation by the taxpayer of form 05 of application for application in the Special Tax on Certain Means of Transport of the cases of non-submission, exemption and reduction of the tax base that require prior recognition by the Tax Administration. Said presentation must be made before the definitive registration of the means of transport, and in no case may it be definitively registered until the tax benefit has been recognized.
Procedure: Verification by the Tax Administration of compliance with the necessary requirements for the recognition of non-submission, exemption or reduction of the requested tax base. The managing bodies may require the presentation of any documentation that must be in the applicant's possession, as well as carry out checks on the vehicles to verify their suitability for their destination or purpose. When the proposed resolution is going to be rejected, the taxpayer will be notified so that they can make allegations within a period of ten days.
Termination. Resolution that recognizes or denies the non-submission, exemption or reduction of the requested tax base.
Forms
Resolution deadline
6 months
Resolution body
State Revenue Office
Resources
Replacement: Term: One month. Optionally, before the office from which the administrative act to be appealed comes from, stating that no economic-administrative claim has been filed against it.
Economic-administrative claim: Term: One month from the day following the notification of the disputed claim or that on which the procedure or the previous appeal is deemed rejected. It will be directed to the administrative body that issued the claimable act.
Information linked to electronic processing
Identification system
Electronic DNI, Electronic Certificate, PIN Code
Interactivity level
Level 4: Electronic processing
Regulations
Basic Regulations
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Orden HAC/171/2021, de 25 de febrero,
por la que se aprueba el modelo 05, "Impuesto Especial sobre Determinados Medios de Transporte. Solicitud de no sujeción, exención y reducción de la base imponible", y se determinan el lugar, forma, plazo y el procedimiento para su presentación (BOE 27-febrero-2021).
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Orden HFP/1395/2021, de 9 de diciembre,
por la que se modifican la Orden EHA/3851/2007, de 26 de diciembre, por la que se aprueba el modelo 576 de autoliquidación del Impuesto Especial sobre Determinados Medios de Transporte, y el modelo 06 de declaración del Impuesto Especial sobre Determinados Medios de Transporte, exenciones y no sujeciones sin reconocimiento previo, la Orden EHA/3012/2008, de 20 de octubre, por la que se aprueba el modelo 347 de Declaración anual de operaciones con terceras personas, así como los diseños físicos y lógicos y el lugar, forma y plazo de presentación, la Orden HAP/2194/2013, de 22 de noviembre, por la que se regulan los procedimientos y las condiciones generales para la presentación de determinadas autoliquidaciones, declaraciones informativas, declaraciones censales, comunicaciones y solicitudes de devolución, de naturaleza tributaria, y la Orden HAC/171/2021, de 25 de febrero, por la que se aprueba el modelo 05, "Impuesto Especial sobre Determinados Medios de Transporte. Solicitud de no sujeción, exención y reducción de la base imponible", y se determinan el lugar, forma, plazo y el procedimiento para su presentación (BOE 14-diciembre-2021).