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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.

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Terrestrial Media

The first definitive registration in Spain of new or used vehicles equipped with an engine for propulsion is subject to tax EXCEPT those listed below:

  1. Vehicles included in categories N1, N2 and N3 (goods) established in the text in force on 30 June 2007 of Annex II of Council Directive 70/156/EEC of 6 February 1970 on the approximation of the laws of the Member States relating to the type-approval of motor vehicles and their trailers, which are not included in other cases of non-subjection and provided that, in the case of those included in category N1, they are significantly affected by the exercise of an economic activity. The impact on an economic activity will be presumed to be significant when, in accordance with the provisions of article 95 of Law 37/1992 of December 28 on Value Added Tax, the taxpayer has the right to deduct at least 50 percent of the Value Added Tax incurred or paid on the occasion of the acquisition or importation of the vehicle, without the application of any other restriction on the right to deduction arising from the rules contained in said Law being relevant for these purposes.

    If registration takes place in the Canary Islands, it will be presumed that there is a significant impact on an economic activity when the exclusions and restrictions on the right to deduct provided for in article 30 of Law 20/1991, of June 7, modifying the fiscal aspects of the Economic and Fiscal Regime of the Canary Islands, are not applicable to the Canary Islands General Indirect Tax incurred when acquiring or importing the vehicle, without any other restrictions on the right to deduction arising from the rules contained in said Law being relevant for these purposes.

    WARNING : The first definitive registration in Spain of these vehicles will be subject to tax when they are adapted for use as housing.

  2. Vehicles included in categories M 2 and M 3 established in the same text referred to in number 1. previous and the trams.

  3. Those which, objectively considered, are for exclusive industrial, commercial, agricultural, clinical or scientific application, provided that their series models or individual vehicles have been duly approved by the tax authorities. For these purposes, vehicles with only two seats (for the driver and assistant) will be considered to have only one of these applications, in no case do they have additional seats or anchors that allow their installation and the space intended for the load does not have lateral visibility and is greater than 50 percent of the interior volume.

  4. Two- or three-wheeled mopeds and light quadricycles.

  5. Motorcycles and three-wheeled vehicles other than quadricycles, provided that, in both cases, their cylinder capacity does not exceed 250 cubic centimetres, in the case of internal combustion engines, or their maximum net power does not exceed 16 kW, in the case of other engines.

  6. Vehicles for people with reduced mobility.

  7. Special vehicles, provided that 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.

  8. Adaptable mixed vehicles whose total height from the structural part of the roof of the body to the ground is greater than 1,800 millimetres, 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 to be significant when, in accordance with the provisions of article 95 of Law 37/1992 of December 28 on Value Added Tax, the taxpayer has the right to deduct at least 50 percent of the Value Added Tax incurred or paid on the occasion of the acquisition or importation of the vehicle, without the application of any other restriction on the right to deduction arising from the rules contained in said Law being relevant for these purposes.

    If registration takes place in the Canary Islands, it will be presumed that there is a significant impact on an economic activity when the exclusions and restrictions on the right to deduct provided for in article 30 of Law 20/1991, of June 7, modifying the fiscal aspects of the Economic and Fiscal Regime of the Canary Islands, are not applicable to the Canary Islands General Indirect Tax incurred when acquiring or importing the vehicle, without any other restrictions on the right to deduction arising from the rules contained in said Law being relevant for these purposes.

    WARNING : The first definitive registration in Spain of these vehicles will be subject to tax when they are adapted for use as housing.

  9. Those intended for use by the Armed Forces, by the State Security Forces and Corps, by the Autonomous Communities and by the Local Corporations, as well as by the Customs Guard, in functions of defence, surveillance and security.

    WARNING : This case requires prior recognition by the tax administration (Form 05).

  10. Ambulances and vehicles that, due to their characteristics, do not allow any purpose or use other than that related to surveillance and rescue on motorways and roads.

    WARNING : This case requires prior recognition by the tax administration (Form 05).