Instructions
Special Tax on Certain Means of Transport.
SELF-LIQUIDATION
Model 576–Instructions
Tax Obligor
It will record the NIF , the surnames and first name, reason or company name of the taxable person in whose name the registration of the means of transport is requested.
The taxpayer must have NIF and be identified in the census of taxpayers. If you lack any of these requirements, you must request it or register prior to submitting the model.
Accrual
You must complete the exercise to which the self-assessment belongs.
Taxable event
The taxpayer must indicate the cause that motivates the presentation of the self-assessment.
The accrual of the Special Tax on Certain Means of Transport may occur for the following reasons:
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For the first definitive registration of:
- New or used motor vehicles equipped with an engine for propulsion.
- Boats and vessels for pleasure or water sports, new or used, that are more than eight meters in length and jet skis.
- Airplanes, light aircraft and other aircraft, new or used, equipped with a mechanical engine.
- For the circulation or use in Spain of the means of transport described in the previous section, when 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 within thirty days following the start of its use. This period is extended to sixty days in the event of a transfer of residence.
It is considered that new or used means of transport must 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.
- For the modification before four years have elapsed from the first definitive registration, of the circumstances or requirements determining the cases of non-submission or exemption provided for in Law 38/1992, on Special Taxes, unless after the modification a case is applicable. of non-subjection or exemption from those provided for in said Law.
The four-year period will be reduced to two in the cases of exemption for the first registration of vehicles used for the exercise of driver teaching activities through compensation and rental.
- 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 automobiles registered in the name of disabled people, when it is not desired to allow the four-year period established in section 1 of letter d) of article 66.1 of the Law of II.EE to pass. .
- In the reduction of 50 percent 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 allow the four-year period established in letter b) of the article to pass. 66.4. of the Law of II.EE. .
In this case, a complementary self-assessment must be carried out in accordance with the provisions of section 6 of these instructions.
In those cases of waiver of other benefits applied by the taxable person and communicated to the tax administration through self-assessment, such as the waiver of the application of the Provider for rehabilitation of the vehicle. In this case, a complementary self-assessment must also be carried out in accordance with the provisions of 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 for this purpose.
The aforementioned means of transport will be considered new when, with respect to them, any of the circumstances indicated below occur:
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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.
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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 of acquisition of the means of transport.
Only if it is a used means of transport will the details of the date of commissioning and kilometers or hours of use be completed.
The date of putting into service of a means of transport will be understood to be the date corresponding to the first registration, definitive or provisional, within the European Union and, failing that, the date recorded in the oldest insurance contract. referring to the means of transport in question, which would cover the eventual civil liability arising from its use or that 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 ITV is type A, you must enter the identifying data of the person or entity that has brought said vehicle into Spain.
Vehicles: The fields outlined will be recorded in accordance with the existing literals on the vehicle's technical inspection card.
In the Observations section you must enter the following code depending on the type of vehicle:
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01: Quad type vehicle.
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02: All-terrain type vehicle.
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03: Vehicle intended for housing.
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04: Motorcycles that have a CEE power equal to or greater than 74Kw (100 hp) and a maximum net power to vehicle mass in running order ratio, expressed in Kw/Kg, less than 0.66
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05: Motorcycles that have a CEE power of less than 74Kw (100 hp).
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06: Motorcycles that have a CEE power equal to or greater than 74Kw (100 hp) and a ratio of maximum net power to vehicle mass in running order, expressed in Kw/Kg equal to or greater than 0.66
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00: Rest of vehicles.
Vessels: 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 boat is a jet ski. Otherwise, code 00 will be entered.
Aircraft: The data that appears in the aircraft characteristics sheets will be recorded.
Settlement
01 Tax base. It will be determined according to the following standards:
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New means of transportation: amount that has been determined on the occasion of the acquisition of the means of transport as the tax 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 to article 78 of Law 37/1992, of December 28, on Value Added Tax.
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Means of transport used: market value on the date of tax accrual. 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 Inheritance and Donations and the Special Tax on Certain Means of Transportation, which were in force on the date of accrual of the Tax.
In the case of means of transport that have been previously registered abroad and that are the subject of first definitive registration in Spain having the status of used, the market value will be reduced, to the extent that it was included therein, the residual amount of the indirect tax payments that would have been payable, without being deductible, in the event that the means of transport had been subject to the first definitive registration in Spain when it was in 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 what, at the time, the amounts 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. They will complete this box:
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Those taxpayers to whom the Tax Administration has previously recognized the right to reduce 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.
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This box will also be completed by those taxpayers who accrue the tax with respect to the following vehicles:
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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.
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Vehicles conditioned to be used as housing 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 entered in accordance with 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).
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03 Type / Heading. To determine the applicable tax rates, the following headings are established:
- Section 1
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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.
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Vehicles equipped with a single engine that is not internal combustion, with the exception of quad-type vehicles.
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- Epiphraphe 2
Vehicles whose official CO emissions2 are greater than 120 g/km and are less than 160 g/km, with the exception of "quad" type vehicles and vehicles included in section 9.
- Section 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.
- Section 4
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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.
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Vehicles for which the measurement of their CO emissions is required2 , when these are not accredited.
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Vehicles included in categories N2 and N3 conditioned as housing.
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Quad type vehicles. A quad vehicle is understood to be a vehicle with four or more wheels, with a handlebar steering system on which the driver sits astride and which is equipped with a traction system suitable for off-road use.
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Nautical motorcycles. A watercraft is understood to be a vessel propelled by a motor and designed to be operated by one or more people sitting, standing or kneeling, on 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 modified by Additional Provision 5 of Law 11/2021, of July 9. Ref. BOE-A-2021-11473 , which are worded in the following terms:
« Section 1
a) Vehicles whose official CO emissions2 are not higher than 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 internal combustion, with the exception of ''quad'' type vehicles.
Section 2
Vehicles whose official CO emissions2 are greater than 144 g/km and are less than 192 g/km, with the exception of quad-type vehicles and vehicles included in section 9.
Section 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.
Section 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 the measurement of their CO2 emissions is required, when these are not accredited.
c) Vehicles included in categories N2 and N3 conditioned as housing.
d) ''Quad'' type vehicles. A quad 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. "Watercraft" means a boat propelled by a motor and designed to be operated by one or more people sitting, standing or kneeling, on the limits of a hull and not inside it.
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- Section 5
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Vehicles not included in sections 1, 2, 3, 4, 6, 7, 8 or 9
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Boats and vessels for pleasure or water sports, with the exception of water skis.
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Planes, light aircraft and other aircraft.
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- Section 6
Motorcycles not included in letter c) of section 9 whose official CO2 emissions do not exceed 100 g/km.
- Section 7
Motorcycles not included in letter c) of section 9 whose official CO2 emissions are greater than 100 g/km and are less than 120 g/km.
- Section 8
Motorcycles not included in letter c) of section 9 whose official CO2 emissions are not less than 120 g/km and are less than 140 g/km.
- Section 9
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Motorcycles not included in letter c) of this section whose official CO2 emissions are equal to or greater than 140 g/km.
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Motorcycles not included in letter c) of this section whose official CO2 emissions are not accredited.
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Motorcycles that have a CEE power equal to or greater than 74Kw (100 hp) and a ratio of maximum net power 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:
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The rates that, in accordance with the provisions of article 43 of Law 21/2001, of December 27, which regulates 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.
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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 Section 1 and 6 0% 0% Section 2 and 7 4.75% 3.75% Section 3 and 8 9.75% 8.75% Section 4 and 9 14.75% 13.75% Section 5 12.00% 11.00% -
In Ceuta and Melilla the following tax rates will apply:
Items % Section 1 and 6 0% Section 2 and 7 0% Section 3 and 8 0% Section 4 and 9 0% Section 5 0% When the means of transport for which the tax has been accrued in the Canary Islands is definitively introduced into the peninsula and the Balearic Islands, within the first year following the first definitive registration, the owner must self-assess and pay the fees. corresponding to the difference between the tax rate applicable in the Autonomous Community of the Canary Islands and the rate that should be applied in the Autonomous Community in which it is subject to definitive introduction, on a tax base that will be constituted by the value of the means of transport in the moment of introduction.
The above provisions will not be applicable when, in relation to the means of transport that is the subject of the introduction, the tax has already been required in the Canary Islands with application of a tax rate no 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 some type of deduction is established due to extraordinary circumstances such as floods, catastrophes, etc., the beneficiary will enter the amount of the deduction in this box.
06 Fee to pay. In no case may the amount of the linear deduction be higher than the quota. Therefore, the amount to be entered in this box will be a positive figure or zero.
07 To be deducted. Exclusively in the case of complementary self-assessment, the result of the self-assessment or self-assessments previously presented for this same concept and corresponding to the same year and period will be recorded.
08 Result of the liquidation. Enter in this box the result of subtracting the amount from box 07 from box 06. This result must always be a positive amount or zero.
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Supplementary Declaration
When this self-assessment is complementary to another or other self-assessments previously presented by forms 576, 565 and 567 corresponding to the same financial year, the 13-digit identification number of the previous self-assessment will be recorded 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 complementary self-assessment, all undeclared data or those that partially modify the content of the previously presented self-assessments will be recorded with their correct amounts, which will subsist in the unaffected part.
Filing period
The presentation of the self-assessment must be carried out once the definitive registration of the means of transport has been requested and before it has taken place.
In cases in which the taxable event is not the definitive registration, the self-assessment period will be fifteen calendar days from the accrual.