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.

If you are a large family, you may obtain a 50% reduction when the vehicle you are registering has a total capacity of not fewer than five and not more than nine seats, including the driver in both cases, as long as it is for the exclusive use of your family, classified as large in accordance with the current regulations, with the following requirements:
- The first definitive registration of the vehicle must be in the name of the mother or father of the families in question, or in the name of both together.
- At least four years must have elapsed since the registration of another vehicle in the name of any of the persons referred to in a) above and under this reduction. Nevertheless, this requirement is not relevant in the event of the total loss of the vehicle, which must be duly accredited.
- The vehicle registered within the scope of this reduction cannot be subject to subsequent transfer via an "inter vivos" act during the four years after registration.
WARNING: This case requires prior recognition by the tax administration (Form 05), providing the necessary accreditation.
Vehicles fitted out as dwellings. The Taxable Base will be subject to a reduction of 30 per cent of its amount in respect of the following vehicles:
1. Vehicles defined as 'motor caravans' in the version in force on 30 June 2007 of Annex II to the General Vehicle Regulations, approved by Royal Decree 2822/1998 of 23 December 1998.
2. Vehicles fitted out for use as dwellings, both adaptable composite vehicles and those in categories N1, N2 and N3.
In the event that both reductions are applicable to the same vehicle (large family and vehicle used as a dwelling), 20% of the taxable base will be computed.