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 procedures to be carried out are similar to those carried out in the Peninsula 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 been accrued in Ceuta and Melilla is definitively imported into the peninsula and the Balearic Islands or the Canary Islands, the tax will be settled at the tax rates resulting from multiplying the general rates by the coefficients following:
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If the definitive import takes place within the first year following the taxable event: 1.00.
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If the definitive import takes place within the second year following the taxable event: 0.67.
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If the definitive import takes place within the third or fourth year following the taxable event: 0.42.
WARNING: In these cases, the tax base will consist of the customs value of the means of transport.
The settlements and self-assessments that proceed by virtue of the introduction of the means of transport from Ceuta and Melilla, as described above, will not be required in cases of transfer of the residence of the owner of the means of transport to the territory in which they take place. , depending on the case, the definitive importation or the definitive introduction. The application of the provisions of this section is conditioned on compliance with the following requirements:
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Those interested must have had their habitual residence in Ceuta and Melilla, at least for the twelve consecutive months prior to the transfer.
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The means of transport must have been acquired under the normal tax conditions existing in Ceuta and Melilla, and must not have benefited from any exemption or refund upon departure from said territories.
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The means of transport must have been used by the interested party in their former residence for a minimum period of six months before leaving said residence.
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The means of transport referred to in this section must not be transmitted during the period of twelve months following importation or introduction. Failure to comply with this requirement will determine the practice of the corresponding liquidation or self-assessment with reference to the moment in which said failure occurred.