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Form 05

Application form for “No tax liability”, “Exemption” and “Reduction” When prior recognition by the Administration is required for its application

It must be submitted prior to the final registration of the transport means and under no circumstances may the final registration of the vehicle be carried out until the tax benefit has been recognised.

Form 05 and the complementary documentation that must accompany it in each specific case shall be filed at the Tax Agency Office or Administration of the State Tax Administration Agency of the taxpayer's tax address or by electronic means.