When do I have to file my tax return?
When the request for the first definitive registration of the means of transport is submitted. Also in the event of the movement or use in Spain of means of transport, when final registration in Spain has not been requested in accordance as provided for in the first additional provision of the Act, within 30 days of its start in Spain. (This term extends to 60 days when it comes to means of transport you use in Spain as a result of the transfer of your habitual residence to Spanish territory, provided that the exemption provided for in the Act is applicable.
If the first registration has met the requirements of non-taxation or exemption, the tax will accrue at the time of the modification of the circumstances or requirements that caused the non-tax withholding or exemption.