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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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Air Resources

The first registration of airplanes, light aircraft and other aircraft, new or used, equipped with a mechanical engine, in the Aircraft Registry is subject to tax, except for those listed below:

  1. Aircraft which, due to their technical characteristics, can only be used for agricultural or forestry work or for the transport of the sick and injured.

  2. Aircraft whose maximum takeoff weight does not exceed 1,550 kilograms according to a certificate issued by the General Directorate of Civil Aviation.