Am I required to file a tax return?

Any person or entity whose name is the first definitive registration of the means of transport, if you are a resident in Spain or the holder of an establishment located in Spain when you use these means to be used in Spanish territory is obliged to file a tax return.

You are also obliged if you have met the requirements to find yourself in the event of non-attachment or exemption at the time of the first registration, and you have not complied with the deadlines established from the moment of the first registration