First registration of means of transport

Information

• What do I have to do to register a means of transport?

  We inform you about the steps you have to take to register a means of transport

• Am I required to file a tax return?

  Find out under which conditions you may be obliged to file a return

• Do I have to file a tax return in any case?

  Generally speaking, yes, although there are cases in which the first definitive registration of certain means of transport is not subject to taxation.

• Where is the line drawn between new and used means of transport?

  Find out about the correct identification of a means of transport, as new or used, for the purposes of the base values to be declared for this tax

• Under what circumstances may I be exempt from paying tax on the first definitive registration or, where applicable, the circulation or use of means of transport in Spain?

  We explain the necessary circumstances of a given means of transport in order for it to be exempt from taxation, as well as the necessary requirements for this

• When do I have to file my tax return?

  Find out about the deadlines for filing the return, depending on whether the means of transport is first registered, in circulation or used in Spain

• To what values do I have to apply the tax rates?

  Find out the values you must declare depending on whether the means of transport is new or used, which will serve as the basis for applying tax rates.

• Is there any reduction in value to which the tax rates apply?

  Here are the cases in which the value of the means of transport to be declared may be reduced, depending on specific circumstances, such as motor vehicles fitted out as dwellings, classified as motorhomes and intended for use by large families.

• What are the tax rates to be applied in each case?

  Find out how different tax rates are applied, in relation to the characteristics and pollutant emissions that are classified in headings and rates applicable to the different means of transport.

• Registration in the Canary Islands

  Circumstances arising as part of the incorporation of vehicles registered for the first time in the Canary Islands, mainland Spain and the Balearic Islands.

• Registration in Ceuta and Melilla

  Circumstances arising as part of the incorporation of vehicles registered for the first time in Ceuta and Melilla, mainland Spain, the Balearic and Canary Islands.

• Approved vehicles

  List of commercial passenger type vehicles approved by the Taxation Management Department

• Form 576

  Self-assessment tax return form

• Form 05

  Application form for “No tax liability”, “Exemption” and “Reduction” When prior recognition by the Administration is required for its application

• Form 06

  Model declaration in cases where prior recognition by the Administration is not necessary for the application of a case of “Exemption” or “No restraint”

• Form 568

  Form for requesting a refund of all or part of the tax paid, which must be submitted by business persons professionally engaged in the resale of means of transport when the means of transport are shipped outside the territory.