Form 576

This is the form that must, in general, be filed to start the registration process, which adequately justifies the payment of the corresponding fee.

This is the most commonly used form and allows the amount of tax to be paid to be determined, as well as making supplementary entries if an error has occurred. It declares all means of transport that are subject to and not exempt from the tax. The result is an Electronic Registration Code (CEM).

Filing is made online in general. However, the Tax Agency shall make different personalised service points available to taxpayers who are individuals and who are not included in the register of business persons, professionals and withholders through which, by prior appointment, they may file form 576 for the self-assessment of the Special Tax on Certain Means of Transport, provided that the ownership of the means of transport in respect of which the Special Tax being self-assessed has accrued corresponds to the taxpayer making the filing. For this purpose, they must have previously paid the tax corresponding to the aforementioned self-assessment, obtaining the Complete Reference Number (NRC) for payment assigned by the collaborating entity, which they will communicate to the Tax Administration.