When do I have to file my tax return?
Find out about the deadlines for filing the return, depending on whether the means of transport is first registered, in circulation or used in Spain
At the time the application for the first definitive registration of the means of transport is submitted. Also in the event of circulation or use of the means of transport in Spain, when their definitive registration in Spain has not been requested in accordance with the provisions of the first Additional Provision of the Law, within the period of 30 days following the start of its use in Spain. (This period is extended to 60 days when it comes to means of transport that you use in Spain as a result of the transfer of your habitual residence to Spanish territory as long as the exemption contemplated by the Law applies.
In the event that the requirements for non-submission or exemption have been met during the first registration, the tax will accrue at the moment in which the modification of the circumstances or requirements that motivated the non-submission or exemption of the tax occurs.