The special tax on certain means of transport, also called registration tax , is a tax that is definitively and directly levied on the first registration of vehicles, both new and used, in Spain . These vehicles must operate with a motor and circulate on public land and roads to be registered.
It is necessary to know that this tax only has to be managed and paid once . It is only paid when the vehicle is registered in our country, regardless of whether it changes from different owners later. If the vehicle changes the holder of the registration certificate when it is already registered, a transfer is made, but the registration tax does not have to be paid again.
How and where is the registration tax paid?
The competence to collect this tax belongs to the Autonomous Communities since 2008 and is carried out through form 576, called Special Tax on Certain Means of Transport. It can be submitted electronically on the Tax Agency website if you have an electronic DNI or electronic certificate; or in person at some of the tax offices of the corresponding province.
It is a scaled tribute that changes depending on the aspects of each vehicle and the province where it will be registered; therefore, there are Autonomous Communities, such as Catalonia, in which more than registration tax is paid because their tax rate is higher. Ultimately, the cost of this tax will depend on the vehicle model, age, combined CO2 emissions (which pollutes each vehicle in combination) and the province.
Who is obliged to pay the registration tax?
This tax is paid by all owners of both new and used vehicles, as is the case with imported cars, which must be registered in Spain to drive through the territory .
For this reason, all imported car owners who want to be legalized in our country , when they have passed the ITV and have a technical file, will have to pay the corresponding registration tax. Except if it is a low-polluting vehicle, you are not subject to this tax.
Who is not obliged to pay it?
It is important to know that in different cases, it is not mandatory to pay the registration tax , for example, if a person has a disability . In other cases, there may be a 50% cost reduction, as with large families; or a 30% deduction if it is a motorhome ; People with reduced mobility are also exempt. For this reason, people who buy a new or used vehicle with a motor, who acquire a vehicle for their personal use and who have a disability, do not have the obligation to pay this tax.
For this exemption to be carried out, a series of requirements must be met:
- That a minimum of four years have passed since another vehicle was registered under the same conditions (for which the registration tax has not been paid either) except for a total claim that is correctly accredited.
- That the vehicle is not sold during the four years after registration .
In addition to exempting the registration tax, there may be other reasons why this tax should not be paid, such as driving school cars, taxis, rental cars or vehicles that are registered due to the transfer of the habitual residence of the owner from another country to Spain, provided it is duly certified.
Registration tax cost
There are four different sections that depend on what each vehicle pollutes and that are determined by emissions equal to or less than 120 g / km, 160 g / km and 200 g / km of CO2 . Each tranche requires the payment of 4.75%, 9.75% and 14.75% respectively. Vehicle owners that pollute less than 120 grams of CO2 per km are not required to pay the registration tax.
Main tranches to calculate the cost of the registration tax
- 0% : vehicles with emissions less than or equal to 120g / km of CO2
- 4.75% : vehicles with emissions greater than 120 and less than 160 g / km of CO2
- 9.75% : vehicles with emissions greater than or equal to 160 and less than 200 g / km CO2
- 14.75% : vehicles with emissions greater than or equal to 200 g / km of CO2
On the tax base of each vehicle, a depreciation for age is applied and then the percentage according to emissions.
Vehicle registration tax base
The base of the registration tax per vehicle for each year is determined in an order approved annually , published at the end of the previous year in the BOE, and includes a list with all the vehicles and their base for calculating the tax.
