Am I required to file a tax return?

Any person or entity in whose name the first definitive registration of the means of transport is made, if they are resident in Spain or the owner of an establishment located in Spain when they intend these means of transport to be used in Spanish territory, is required to submit a declaration.

Likewise, you are obliged if at the time of the first definitive registration you had met the requirements to be in a non-subject or exemption situation, and you failed to comply with the established deadlines from the time of the first registration.