Exemption from registration tax in Spain? Modelo 06

The vehicle registration tax (“Impuesto de Matriculación”) is a significant cost factor when registering motor vehicles (cars, motorbikes,…) in Spain.
However, if you or your vehicle fulfil certain conditions, you do not have to pay this tax.
The focus here is on the exemption from registration tax in Spain due to relocation to Spain and the formalities required in this context, such as the correct submission of the corresponding “Modelo 06” declaration to the tax authorities.
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In which cases is there no registration tax in Spain?
In the following special circumstances, the special tax for the registration of vehicles (“Impuesto Especial sobre Determinados Medios de Transporte” – IEDMT for short) is not payable in Spain:
- if the means of transport is not subject to the tax by law (“no sujeción”) or
- if a full or partial exemption or reduction (“exención o reducción “) from paying the tax is provided for
In essence, the cases not subject to tax are related to the constructive characteristics of the vehicle in question and the cases of exemption are related to the owner of the vehicle or to the transfer of his habitual residence to Spain.
Note
In both cases of “not subject to tax” and “exemption or reduction”, it may be necessary for the tax authority to recognise this right in advance.
Which vehicles are not subject to registration tax?
Art. 65 1. a) Ley 38/1992
The first definitive registration of the following new or used land vehicles is not subject to taxation in Spain:
- Vehicles of categories N1, N2 and N3 (designed and constructed for the transport of goods), provided that, in the case of vehicles of category N1, they are used to a significant extent for the exercise of an economic activity.
- Vehicles of categories M2 and M3 as well as trams.
- Vehicles which, objectively speaking, are used exclusively for industrial, commercial, agricultural, clinical or scientific purposes, subject to certain conditions
- Two- or three-wheeled mopeds and four-wheeled light motor vehicles (“cuadriciclos ligeros”)
- Motorbikes and three-wheeled vehicles other than quadricycles, provided that in both cases their displacement does not exceed 250 cubic centimetres for internal combustion engines or their maximum power does not exceed 16 kW for other engines.
- Vehicles for persons with reduced mobility
- Special vehicles, provided they are not “quad” vehicles.
- Vehicles used for defence, surveillance and security purposes by the armed and security forces of the State, autonomous communities and local corporations, as well as by the customs guard.
- Ambulances and vehicles which, due to their characteristics, do not permit any other purpose or use than that of surveillance and rescue on motorways and roads.
When is there an exemption from registration tax in Spain?
Art. 66 Ley 38/1992
The first definitive registration or, where applicable, the circulation or use of the following means of transport (land motor vehicles) in Spain is exempt from tax:
- Motor vehicles considered as taxis or used for the training of drivers or for the exercise of rental activities (hire cars).
- Motor vehicles registered in the name of people with disabilities for their exclusive use, provided that certain conditions are met.
- Motor vehicles registered in another Member State which are made available to a natural person resident in Spain by persons or entities established in another Member State, subject to certain conditions.
- Means of transport registered in another Member State and hired by persons or entities resident in Spain from a supplier in another Member State for a maximum period of three months.
Note
Prior recognition by the tax authorities via Modelo 05 is required for tax exemption in the above cases.
- Vehicles under the diplomatic registration system
- Motor vehicles that are registered or used in Spain as a result of the transfer of the owner’s usual place of residence (relocation) from abroad to Spanish territory. Certain conditions must be met (see below).
What tax benefits exist?
In the following cases, the value of the vehicle to be registered may be reduced depending on the particular circumstances:
- for motor vehicles defined as motor caravans (“autocaravana”) or fitted out for dwelling purposes:
- 30% of the tax base
- for vehicles intended for the exclusive use of families with many children (“familias numerosas”):
- 50% of the tax base. In this case, prior recognition by the tax authorities (Modelo 05) is required.
When am I exempt from registration tax due to relocation?
Art. 66.1.n) Ley 38/1992
If you move to Spain, you are exempt from registration tax for your vehicle under the following conditions:
- Transfer of habitual residence (“residencia habitual”) to Spain (i.e. deregistration of domicile (address) in the country of origin is required)
- Continuous habitual residence of at least 1 year abroad before moving to Spain.
- Use of the vehicle for at least 6 months at the former place of residence before the date of departure.
- The vehicle must have been acquired or imported into the country of origin under the normal conditions of taxation. It must not benefit from any exemption or repayment of taxes incurred.
- The exempt vehicle may not be transferred to anyone within 12 months after registration. Failure to fulfil this requirement shall give rise to a tax.
- Application for registration (“matriculación”) of the vehicle within 2 months (60 days) of using the vehicle in Spain.
- Declaration of the vehicle as “removal goods” in the Modelo 06 application form
How do I get the tax exemption?
If you fulfil the conditions for exemption from registration tax in Spain, you must declare this to the tax authorities using the Modelo 06 form.
Do I have to submit a declaration in every case?
In general, yes.
A declaration must be submitted at the time of the first definitive registration of a means of transport in Spain, regardless of whether it is a new or used vehicle or whether it qualifies for non-taxation, reduction or exemption. This affects all vehicles directly, whether on land, water or in the air.
Procedure for declaring exemption from registration tax using Modelo 06:
The Modelo 06 is used in cases of “exemption” or ” not subject to taxation” if prior recognition by the tax administration is not required.
When must the declaration be submitted (deadline)?
Form 06 must be presented before the vehicle is definitively registered. Under no circumstances may the vehicle be definitively registered before the declaration has been confirmed.
In the case of transfer of habitual residence to Spain, as already mentioned, the deadline for submission is within the period of 60 days following the start of its use in Spain in accordance with Art. 65.1.d) Ley 38/1992:
- Date of importation of the vehicle into Spain. If this date is not believable:
- Date of registration of your address at the municipality (“empadronamiento”) or from when you are the owner of a permanent establishment in Spain.
How and where do I submit the tax return (place of submission)?
The declaration (Modelo 06) must be handed in personally at the tax agency office (“Delegación o Administración de la Agencia Estatal de Administración Tributaria” – AEAT) where your tax residence is, as the required documents must be presented at the office.
It is necessary to make an appointment (“cita previa”) with the “Agencia Tributaria”.
There are two ways to obtain the appropriate form for submission:
- via the Internet: by electronically generating a draft (“borrador”) of the tax return. Once printed, it will be presented on paper at the tax agency office.
- Download and complete the application form (Modelo 06) generated for this purpose
When you fill in the form, tick the box “(B) Exento” under “Declaración” and enter the code “ET4” under “Clave”.
What documents do I need to enclose with the declaration (required documents)?
- Proof of identity (passport/ID card)
- Copy of the NIF/NIE
- Proof that justifies the exemption:
- Certificate of registration of your address abroad for the period of 1 year with the date of registration and deregistration, issued by the consulate or embassy is preferred
- Invoice for the purchase of the vehicle (original and copy) or translated purchase contract
- Registration of your address in Spain (“volante de empadronamiento”)
If, after checking the documents, the Spanish tax authority concludes that the tax exemption applies, it will issue the following:
- a certificate with an electronic security code (“código electrónico de validación”). Later, you will need this certificate together with a stamped copy of the Modelo 06 to register your vehicle at the relevant provincial traffic office (“Jefatura Provincial de Tráfico”) in Spain.