Registration in the Canary Islands
Circumstances arising as part of the incorporation of vehicles registered for the first time in the Canary Islands, mainland Spain and the Balearic 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 with tax rates, for the different headings, one point lower than those generally applicable in said areas. .
When this means of transport for which the tax has been accrued in the Canary Islands is introduced, definitively, in the peninsula and the Balearic Islands, within the first year following the realization of the taxable event, the holder must self-assess and pay the quotas corresponding to the difference between the tax rate applicable in the Autonomous Community of the Canary Islands and the rate that should be applied in the Autonomous Community in which it is subject to definitive introduction, on a tax base that will be constituted by the value of the means of transport at the time of introduction.
The provisions of the previous paragraph of this section will not be applicable when, in relation to the means of transport that is the subject of the introduction, the tax has already been required in the Canary Islands with application of a tax rate no lower than that in force in the peninsular Autonomous Communities or in that of the Balearic Islands for said means of transport at the time of introduction.
WARNING: The settlements and self-assessments that proceed by virtue of the introduction of the means of transport from the Canary Islands 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, according to 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 the Canary Islands, 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 the Canary Islands, and must not have benefited from any exemption or refund upon departure from said territory.
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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.