Instructions

Special Tax on Certain Means of Transport.

SELF-ASSESSMENT

Form 576 – Instructions

Taxpayer

You will enter the NIF , the surnames and first name, business name or corporate name of the taxpayer in whose name you are requesting the registration of the means of transport.

The taxpayer must have NIF and be identified in the census of taxpayers. If you do not meet any of these requirements, you must request it or register prior to submitting the model.

Accrual

You must complete the fiscal year to which the self-assessment belongs.

Taxable event

The taxpayer must indicate the reason for filing the self-assessment.

The accrual of the Special Tax on Certain Means of Transport may occur for the following reasons:

1. For the first definitive registration of:

   • New or used motor vehicles equipped with an engine for propulsion.
   • New or used recreational or water sports boats and vessels measuring more than eight metres in length and jet skis.
   • New or used airplanes, light aircraft and other aircraft equipped with a mechanical engine.
2. For the circulation or use in Spain of the means of transport described in the previous section, when the definitive registration in Spain has not been requested in accordance with the provisions of the First Additional Provision of Law 38/1992, on Special Taxes, within the period of thirty days following the start of its use. This period is extended to sixty days in the event of a change of residence.

   New or used means of transport are considered to be subject to definitive registration in Spain when they are intended to be used in Spanish territory by persons or entities resident in Spain or owners of permanent establishments located in Spain.

3. Due to the modification, before four years have elapsed since the first definitive registration, of the circumstances or requirements determining the cases of non-taxation or exemption provided for in Law 38/1992, on Special Taxes, unless after the modification a case of non-taxation or exemption of those provided for in said Law becomes applicable.

   The four-year period will be reduced to two in the cases of exemption for the first registration of vehicles used for driving training activities for a fee and for rental.

4. For the definitive introduction into the peninsula and the Balearic Islands, within the first year following the first definitive registration, of a means of transport that has accrued the Tax in the Canary Islands.

   For the waiver of the application of tax benefits recognized by the tax administration. This cause will occur in the following cases:

   • In the exemption of cars registered in the name of disabled people, when it is not desired to let the four-year period established in section 1 of letter d) of article 66.1 of the Law of II.EE. .
   • In the reduction of 50% of the taxable base of the tax in the cases of first definitive registration of motor vehicles intended for the exclusive use of large families, when it is not desired to let the four-year period established in letter b) of article 66.4 elapse. of the Law of II.EE. .

   In this case, a supplementary self-assessment must be made as provided in section 6 of these instructions.

   In cases of waiver of other benefits applied by the taxpayer and communicated to the tax administration by means of self-assessment, such as the waiver of the application of the Prever for vehicle rehabilitation. In this case, a supplementary self-assessment must also be made as provided in section 6 of these instructions.

Characteristics of the means of transport

It will be indicated whether the means of transport is new or used by marking an X in the box provided.

The aforementioned means of transport will be considered new when, in respect of them, any of the following circumstances occur:

• They are delivered no later than three months after the date on which they are first placed in service or, in the case of power-driven land vehicles, no later than six months after that date.

• Land vehicles have not travelled more than 6,000 kilometres, vessels have not sailed more than 100 hours and aircraft have not flown more than 40 hours.

In all cases, an X will be marked in the box indicating the place where the means of transport was purchased.

Only if it is a used means of transport will the data on the date of entry into service and the kilometres or hours of use be completed.

The date of entry into service of a means of transport shall be understood as the date corresponding to the first registration, definitive or provisional, within the European Union and, failing that, the date stated in the oldest insurance contract, referring to the means of transport in question, which covers any civil liability arising from its use or the date resulting from any other means of proof admitted by law, including consideration of its state of use.

Only if the vehicle comes from the European Union and the ITV Card is type A, you must include the identification data of the person or entity that brought the vehicle into Spain.

Vehicles: The fields indicated will be entered in accordance with the literals existing on the vehicle's technical inspection card.

In the Observations section you must enter the following code depending on the type of vehicle:

• 01: Quad type vehicle.

• 02: All-terrain vehicle.

• 03: Vehicle intended for housing.

• 04: Motorcycles with an EEC power equal to or greater than 74 kW (100 hp) and a maximum net power ratio, mass of the vehicle in running order, expressed in kW/kg less than 0.66

• 05: Motorcycles with an EEC power of less than 74Kw (100 hp).

• 06: Motorcycles with an EEC power equal to or greater than 74 kW (100 hp) and a maximum net power ratio, mass of the vehicle in running order, expressed in kW/kg equal to or greater than 0.66

• 00: Other vehicles.

Boats: The data that appears in the characteristics sheet of the vessel will be recorded.

In the Observations section you must enter code 01 if the vessel is a jet ski. Otherwise, enter code 00.

Aircraft: The data appearing on the aircraft characteristics sheets shall be entered.

Settlement

01 Taxable base. It will be determined according to the following rules:

• New means of transport: amount determined on the occasion of the acquisition of the means of transport as a taxable base for the purposes of Value Added Tax, an equivalent tax or, in the absence of both, the total amount of the consideration paid by the purchaser, determined in accordance with article 78 of Law 37/1992, of December 28, on Value Added Tax.

• Means of transport used: market value on the date of accrual of the Tax. To determine the market value, the valuation tables for used means of transport approved by the Minister of Economy and Finance may be used for the purposes of the Tax on Property Transfers and Documented Legal Acts, the Tax on Inheritances and Donations and the Special Tax on Certain Means of Transport, which were in force on the date of accrual of the Tax.

  In the case of means of transport that had previously been registered abroad and which are subject to first definitive registration in Spain and are in a used condition, the market value shall be reduced, to the extent that it is included therein, by the residual amount of the indirect tax quotas that would have been payable, without being deductible, in the event that the means of transport had been subject to first definitive registration in Spain and was in a new condition. For these purposes, the aforementioned residual amount will be determined by applying to the market value of the means of transport used at the time of accrual a percentage equal to that which, at the time, the quotas of such taxes would have represented in the sale price, taxes included, of the indicated means of transport in new condition.

02 Reduced tax base. The following will complete this box:

• Those taxpayers to whom the tax authorities have previously recognized the right to a reduction in the tax base due to their status as a large family.

  The amount corresponding to 50% of the taxable base (01) will be recorded in accordance with the provisions of section 4 of article 66 of Law 38/1992, of December 28, on Special Taxes.

• This box must also be filled in by those taxpayers who accrue tax on the following vehicles:

  1. Vehicles defined as 'motor caravans' in the version in force on 30 June 2007 of Annex II to the General Vehicle Regulations, approved by Royal Decree 2822/1998 of 23 December 1998.

  2. Vehicles adapted for use as housing, as referred to in the last paragraph of number 1 and the last paragraph of number 8, both of section 1.a) of article 65.

  In this second case, the amount corresponding to 70% of the taxable base (01) will be recorded according to the provisions of section 5 of article 66 of Law 38/1992, of December 28, on Special Taxes.

  If applicable, for the same vehicle, both reduction assumptions will record the amount corresponding to 20% of the tax base (01).

03 Type / Caption. The following sections are established for the determination of the applicable tax rates:

• Epigraph 1

  1. Vehicles whose official CO emissions² do not exceed 120 g/km, with the exception of quad type vehicles and vehicles included in sections 6, 7, 8 and 9.

  2. Vehicles equipped with a single engine that is not an internal combustion engine, with the exception of quad-type vehicles.

• Epiphrase 2

  Vehicles whose official CO emissions² are greater than 120 g/km and less than 160 g/km, with the exception of "quad" type vehicles and vehicles included in section 9.

• Epigraph 3

  Vehicles whose official CO emissions² are not less than 160 g/km and are less than 200 g/km, with the exception of quad type vehicles and vehicles included in section 9.

• Epigraph 4

  1. Vehicles whose official CO emissions² are equal to or greater than 200 g/km, with the exception of quad type vehicles and vehicles included in section 9.

  2. Vehicles for which CO emissions must be measured² , when these are not accredited.

  3. Vehicles included in categories N2 and N3 adapted as housing.

  4. Quad type vehicles. A quad-type vehicle is understood to be a vehicle with four or more wheels, with a steering system using handlebars on which the driver sits astride and which is equipped with a traction system suitable for off-road use.

  5. Jet skis. A jet ski is understood to be a boat propelled by an engine and designed to be handled by one or more people sitting, standing or kneeling, within the limits of a hull and not inside it.

  Please note that, with effect until December 31, 2021, sections 1, 2, 3 and 4 of section 1 are amended by Additional Provision 5 of Law 11/2021, of July 9. Ref. BOE-A-2021-11473 , which are worded as follows:

  « Epigraph 1

  a) Vehicles whose official CO emissions² do not exceed 144 g/km, with the exception of quad type vehicles and vehicles included in sections 6, 7, 8 and 9.

  b) Vehicles equipped with a single engine that is not an internal combustion engine, with the exception of quad-type vehicles.

  Epigraph 2

  Vehicles whose official CO emissions² are greater than 144 g/km and less than 192 g/km, with the exception of quad type vehicles and vehicles included in section 9.

  Epigraph 3

  Vehicles whose official CO emissions² are not less than 192 g/km and are less than 240 g/km, with the exception of quad type vehicles and vehicles included in section 9.

  Epigraph 4

  a) Vehicles whose official CO emissions² are equal to or greater than 240 g/km, with the exception of quad type vehicles and vehicles included in section 9.

  b) Vehicles for which CO2 emissions must be measured, when these are not accredited.

  c) Vehicles included in categories N2 and N3 adapted as housing.

  d) Quad type vehicles. A quad-wheel vehicle is understood to be a vehicle with four or more wheels, with a steering system using handlebars on which the driver sits astride and which is equipped with a traction system suitable for off-road use.

  e) Jet skis. "A "watercraft" is understood to be a boat propelled by a motor and designed to be handled by one or more people sitting, standing or kneeling, within the limits of a hull and not inside it."

• Epigraph 5

  • Vehicles not included in sections 1, 2, 3, 4, 6, 7, 8 or 9

  • Boats and vessels for pleasure or water sports, with the exception of jet skis.

  • Airplanes, light aircraft and other aircraft.

• Epigraph 6

  Motorcycles not included in section 9(c) whose official CO2 emissions do not exceed 100 g/km.

• Epigraph 7

  Motorcycles not included in section 9(c) whose official CO2 emissions are greater than 100 g/km and less than 120 g/km.

• Epigraph 8

  Motorcycles not included in section 9(c) whose official CO2 emissions are not less than 120 g/km and are less than 140 g/km.

• Epigraph 9

  1. Motorcycles not included in letter c) of this section whose official CO2 emissions are equal to or greater than 140 g/km.

  2. Motorcycles not included in letter c) of this section whose official CO2 emissions are not accredited.

  3. Motorcycles with an EEC power equal to or greater than 74 kW (100 hp) and a maximum net power ratio to vehicle mass in running order, expressed in kW/kg equal to or greater than 0.66, regardless of their official CO2 emissions.

  The applicable tax rates will be the following:

  1. The rates that, in accordance with the provisions of article 43 of Law 21/2001, of December 27, regulating the fiscal and administrative measures of the new financing system of the Autonomous Communities of the common regime and Cities with Statute of Autonomy, have been approved by the Autonomous Community.

  2. If the Autonomous Community has not approved the rates referred to in the previous paragraph, the following will apply:

      

     Items	Mainland Spain and the Balearic Islands	Canary Islands
     Epigraph 1 and 6	0%	0%
     Epigraph 2 and 7	4.75%	3.75%
     Headings 3 and 8	9.75%	8.75%
     Headings 4 and 9	14.75%	13.75%
     Epigraph 5	12.00%	11.00%

  3. The following tax rates will apply in Ceuta and Melilla:

     Items	%
     Epigraph 1 and 6	0%
     Epigraph 2 and 7	0%
     Headings 3 and 8	0%
     Headings 4 and 9	0%
     Epigraph 5	0%

     When the means of transport for which the tax has been accrued in the Canary Islands is introduced, on a definitive basis, into the peninsula and the Balearic Islands, within the first year following the first definitive registration, the owner must self-assess and pay the amounts corresponding to the difference between the tax rate applicable in the Autonomous Community of the Canary Islands and the rate applicable in the Autonomous Community in which it is introduced on a definitive basis, on a taxable base that will consist of the value of the means of transport at the time of introduction.

     The above provisions shall not apply when, in relation to the means of transport subject to introduction, the tax has already been levied in the Canary Islands with the application of a tax rate not lower than that in force in the peninsular Autonomous Communities or in the Balearic Islands for said means of transport at the time of introduction.

     04 Share . The result of applying the current rate (03) to the tax base (01) or, where applicable, to the reduced tax base (02) will be recorded.

     05 Linear deduction. In the event that any type of deduction is established for extraordinary circumstances such as floods, catastrophes, etc., the beneficiary will enter the amount of the deduction in this box.

     06 Fee to be paid. In no case may the amount of the linear deduction be greater than the quota. Therefore, the amount to be entered in this box will be a positive figure or zero.

     07 To deduct. Exclusively in the case of a supplementary self-assessment, the result of the self-assessment or self-assessments previously submitted for this same concept and corresponding to the same fiscal year and period will be recorded.

     08 Liquidation result. Enter in this box the result of subtracting the amount in box 07 from box 06. This result must always be a positive amount or zero.

Supplementary Declaration

When this self-assessment is complementary to another or other self-assessments previously submitted using forms 576, 565 and 567 corresponding to the same fiscal year, the 13-digit identification number of the previous self-assessment will be entered in this section. If more than one self-assessment has been filed previously, the identification of the most recent return shall be inserted. In the supplementary self-assessment, all undeclared data or data that partially modifies the content of previously submitted self-assessments will be recorded with their correct amounts, which will remain in the unaffected part.

Filing period

The self-assessment must be submitted once the definitive registration of the means of transport has been requested and before it has taken place.

In cases where the taxable event is not the final registration, the self-assessment period will be fifteen calendar days from the accrual.