Am I required to file a tax return?
Find out under which conditions you may be obliged to file a return
Any person or entity in whose name the first definitive registration of the means of transport is carried out, if it is a resident in Spain or the owner of an establishment located in Spain when those means are destined to be used in Spanish territory, is obliged to present a declaration.
Likewise, you are obliged if at the time of the first definitive registration you have met the requirements to find yourself in a case of non-subscription or exemption, and you fail to comply with the deadlines established from the moment of carrying out the first registration