First registration of means of transport
Find all the information related to the Excises on Certain Means of Transport, as a prior step to their registration or inscription in the corresponding registry.
You can carry out the procedures related to models 576, 05, 06 and 568.
We inform you about the steps you have to take to register a means of transport
Find out under which conditions you may be obliged to file a return
Generally speaking, yes, although there are cases in which the first definitive registration of certain means of transport is not subject to taxation.
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
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
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.
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.
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.
Circumstances arising as part of the incorporation of vehicles registered for the first time in the Canary Islands, mainland Spain and the Balearic Islands.
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.
List of commercial passenger type vehicles approved by the Taxation Management Department
Self-assessment tax return form
Application model “Not subject to tax”, “Exemption” and “Reduction” when prior recognition from the Administration is required for its application
Declaration model in cases in which prior recognition by the Administration is not necessary for the application of a case of “Exemption” or “Non-clamping”
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.