Transfer of a vehicle: Registration tax

The purpose of the taxable transaction, the special duty on some forms of transport (IEDMT), is:

• The first definitive registration in Spain of new or used vehicles equipped with a drive engine.
• Entry into service or use of vehicles in Spain without having applied for definitive registration.

The person paying the IEDMT tax (special duty on some forms of transport) is required to submit the tax declaration  form 576.

This is except in cases where the person is not liable for the tax or when an exemption applies, in which case form 05 or form 06 must be submitted, depending on whether or not prior recognition is required by the Tax Office.

IEDMT forms should be submitted before the definitive registration of the vehicle.

If the vehicle is entered into service or use in Spain without definitive registration having first been requested, this must be applied for within 30 days following its first use in Spain.

This period shall be extended to 60 days when the vehicle is used in Spain as a consequence of the transfer of the owner’s habitual residence to Spanish territory, provided that the exemption is applicable on these grounds.

Vehicles registered or used as a result of the transfer of the vehicle owner's habitual residence from abroad to Spanish territory may be exempt from payment of the IEDMT if certain requirements are fulfilled: see Art. 66(1)(n) of Law 38/1992 of 28 December on Special Duties.