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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 Resources

The first definitive registration in Spain of new or used vehicles equipped with engines for propulsion 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 the Annex II to Council Directive 70/156/EEC of 6 February 1970 on the approximation of laws of the Member States on the approval of motor vehicles and their trailers, which are not included in other cases of non-fastening and always that, in the case of those included in category N1, they are significantly affected by the exercise of an economic activity. The impact of an economic activity will be presumed significant when, in accordance with Article 95 of Act 37/1992 of 28 December of Value Added Tax, the taxpayer has the right to deduct at least 50% of the tax payments on Value Added, paid or paid on the occasion of the purchase or import of the vehicle, without the application of any another restriction on the right to deduction derived from the rules contained in that Act.

    If the registration takes place in the Canary Islands, the significant impact on an economic activity will be presumed when it does not apply to the input payments of the General Indirect Canary Islands Tax on the purchase or import of the vehicle, the exclusions and restrictions of the right to deduct provided for in Article 30 of the Act 20/1991, of 7 June, amending the tax aspects of the Canary Islands Economic Regime, without having to do so for these purposes the application of any other restriction on the right to deduction derived from the rules contained in that Act is relevant.

    WARNING: The first definitive registration of these vehicles in Spain will be subject to the tax when they are conditioned to be used as a home.

  2. Vehicles included in the categories M 2 and M 3 established in the same text as the number 1. Previous and trams.

  3. Those that are, objectively considered, exclusively industrial, commercial, agricultural, clinical or scientific, provided that their serial models or the vehicles individually have been duly approved by the Tax Administration. For these purposes, only vehicles with only two seats (for the driver and the Assistant), under no circumstances have additional seats or anchors that allow installation and space for loading do not enjoy lateral visibility and is more than 50% of the internal volume.

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

  5. Motorcycles and three-wheel vehicles that are not four-wheel drive, provided that their engine does not exceed 250 in both cases cubic centimeters, if they are internal combustion engines, or their maximum net power does not exceed 16 kW, in the rest of motors.

  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. Adaptive mixed vehicles whose total height from the structural part of the body's roof to the floor is greater than 1,800 mm, provided that they are not all-terrain vehicles and provided that they are significantly affected by economic activity. The impact of an economic activity will be presumed significant when, in accordance with Article 95 of Act 37/1992 of 28 December of Value Added Tax, the taxpayer has the right to deduct at least 50% of the tax payments on Value Added, paid or paid on the occasion of the purchase or import of the vehicle, without the application of any another restriction on the right to deduction derived from the rules contained in that Act.

    If the registration takes place in the Canary Islands, the significant impact on an economic activity will be presumed when it does not apply to the input payments of the General Indirect Canary Islands Tax on the purchase or import of the vehicle, the exclusions and restrictions of the right to deduct provided for in Article 30 of the Act 20/1991, of 7 June, amending the tax aspects of the Canary Islands Economic Regime, without having to do so for these purposes the application of any other restriction on the right to deduction derived from the rules contained in that Act is relevant.

    WARNING: The first definitive registration of these vehicles in Spain will be subject to the tax when they are conditioned to be used as a home.

  9. Those intended to be used by the Armed Forces, by the State Security Forces and Bodies, the Autonomous Communities and Local Corporations, as well as by the Customs Department, in defence, surveillance and security functions.

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

  10. Ambulances and vehicles that, due to their characteristics, do not allow another purpose or use that relating to surveillance and relief on highways and roads.

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