Do I have to file a tax return in any case?
Generally speaking, yes, although there are cases in which the first definitive registration of certain means of transport is not subject to taxation.
Terrestrial Media
The first definitive registration in Spain of new or used vehicles equipped with an engine for propulsion is subject to the tax EXCEPT those listed below:
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Vehicles included in categories N1, N2 and N3 (goods) established in the text in force on June 30, 2007 of Annex II of Council Directive 70/156/EEC of February 6, 1970, relating to the approximation of the laws of the Member States on the approval of motor vehicles and their trailers, which are not included in other cases of non-restraint and provided that, in the case of those included in category N1, they significantly affect the exercise of an economic activity. The impact on an economic activity will be presumed significant when, in accordance with the provisions of article 95 of Law 37/1992 of December 28 on Value Added Tax, the taxable person has the right to deduct at least 50 percent of the Value Added Tax installments borne or paid on the occasion of the acquisition or import of the vehicle, without the application of any other restriction on the right to deduction derived from the rules contained in said Law being relevant for these purposes.
If the registration occurs in the Canary Islands, the significant impact on an economic activity will be presumed when the exclusions and restrictions of the right to deduct provided for in article 30 are not applicable to the contributions of the Canary Islands General Indirect Tax on the acquisition or import of the vehicle. of Law 20/1991, of June 7, modifying the fiscal aspects of the Economic Fiscal Regime of the Canary Islands, without the application of any other restriction on the right to deduction derived from the rules contained in said Law.
WARNING : The first definitive registration in Spain of these vehicles will be subject to the tax when they are conditioned to be used as a home.
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Vehicles included in the categories M 2 and M 3 established in the same text to which number 1 refers. above and the trams.
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Those that, objectively considered, are of exclusive industrial, commercial, agricultural, clinical or scientific application, provided that their series models or the individual vehicles have been duly approved by the Tax Administration. For these purposes, vehicles that only have two seats (for the driver and the assistant) will be considered to have exclusively one of these applications, in no case do they have additional seats or anchors that allow their installation and the space intended for loading does not exist. enjoys lateral visibility and is greater than 50 percent of the interior volume.
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Mopeds with two or three wheels and light quadricycles.
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Motorcycles and three-wheeled vehicles other than quadricycles provided that, in both cases, their displacement does not exceed 250 cubic centimeters, if they are internal combustion engines, or their maximum net power does not exceed 16 kw, in the case of internal combustion engines. rest of engines.
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Vehicles for people with reduced mobility.
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Special vehicles, as long as they are not "quad" type vehicles defined in section 4 of article 70.1.
WARNING : The first definitive registration in Spain of “quad” type vehicles will be subject to the tax. -
Adaptable mixed vehicles whose total height from the structural part of the roof of the body to the ground is greater than 1,800 millimeters, provided that they are not all-terrain vehicles and provided that they significantly affect the exercise of an economic activity. The impact on an economic activity will be presumed significant when, in accordance with the provisions of article 95 of Law 37/1992 of December 28 on Value Added Tax, the taxable person has the right to deduct at least 50 percent of the Value Added Tax installments borne or paid on the occasion of the acquisition or import of the vehicle, without the application of any other restriction on the right to deduction derived from the rules contained in said Law being relevant for these purposes.
If the registration occurs in the Canary Islands, the significant impact on an economic activity will be presumed when the exclusions and restrictions of the right to deduct provided for in article 30 are not applicable to the contributions of the Canary Islands General Indirect Tax on the acquisition or import of the vehicle. of Law 20/1991, of June 7, modifying the fiscal aspects of the Economic Fiscal Regime of the Canary Islands, without the application of any other restriction on the right to deduction derived from the rules contained in said Law.
WARNING : The first definitive registration in Spain of these vehicles will be subject to the tax when they are conditioned to be used as a home.
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Those intended to be used by the Armed Forces, by the State Security Corps and Forces, of the Autonomous Communities and of the Local Corporations, as well as by the Customs Guard, in defense, surveillance and security functions.
WARNING : This case requires prior recognition by the tax administration (Form 05).
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Ambulances and vehicles that, due to their characteristics, do not allow any other purpose or use than that related to surveillance and rescue on highways and roads.
WARNING : This case requires prior recognition by the tax administration (Form 05).