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Registration in Ceuta and Melilla

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.

At the time of the first registration of the means of transport, the formalities to be carried out are similar to those carried out on the mainland and the Balearic Islands, but at a 0 tax rate, for the different headings applicable to the means of transport

When this means of transport for which the tax has accrued in Ceuta and Melilla is the object of definitive importation into mainland Spain and the Balearic Islands or the Canary Islands, the tax shall be settled at the tax rates resulting from multiplying the general rates by the following coefficients:

  1. If the definitive import takes place within the first year following the taxable event:1.00.

  2. If the definitive import takes place within the second year following the taxable event:0.67.

  3. If the definitive import takes place within the third or fourth year following the taxable event:0.42.

NOTE:In such cases the taxable amount shall be the customs value of the means of transport.

The settlements and self-assessments that are due by virtue of the introduction of the means of transport from Ceuta and Melilla, as described above, shall not be due in cases of transfer of the residence of the holder of the means of transport to the territory where the definitive importation or definitive introduction takes place, as the case may be.The application of the provisions of this paragraph is subject to compliance with the following requirements:

  1. Interested parties must have been habitually resident in Ceuta and Melilla for at least twelve consecutive months prior to the transfer.

  2. The means of transport must have been acquired under the normal conditions of taxation existing in Ceuta and Melilla, and must not have benefited from any exemption or refund when leaving those territories.

  3. The vehicle must have been used by the person concerned in their former residence for a period of at least six months before they left that residence.

  4. The vehicles to which the exemption is applicable may not transfer ownership for a period of twelve months after registration.Failure to comply with this requirement will determine the practice of the corresponding settlement or self-assessment with reference to when the non-compliance occurred.