Skip to main content

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 tax rate of 0, for the different sections applicable to the means of transport.

When this means of transport for which the tax has been accrued in Ceuta and Melilla is subject to definitive importation 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 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.

WARNING: In these cases, the taxable base will be constituted by 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, will not be required in cases of transfer of the residence of the owner of the means of transport to the territory in which, as the case may be, the definitive import or definitive introduction takes place. The application of the provisions of this section is subject to compliance with the following requirements:

  1. Interested parties must have had their habitual residence in Ceuta and Melilla for at least twelve consecutive months prior to the move.

  2. 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 on leaving these territories.

  3. The means of transport must have been used by the interested party at his or her former residence for a minimum period of six months before leaving said residence.

  4. The means of transport referred to in this section shall not be transferred within twelve months of importation or introduction. Failure to comply with this requirement will result in the corresponding liquidation or self-assessment being carried out with reference to the time at which said non-compliance occurred.