When do I have to file my tax return?

At the time when the application for the first definitive registration of the means of transport is submitted. Also in the case of circulation or use in Spain of the means of transport, 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 their 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 moving your habitual residence to Spanish territory, provided that the exemption contemplated by the Law is applicable.

In the event that the requirements for non-taxation or exemption were met upon first registration, the tax will be accrued at the time when the change in the circumstances or requirements that motivated such non-taxation or exemption from the tax occurs.