How to pay registration tax in Spain? Modelo 576

Before you can register your vehicle in Spain you must pay the registration tax.

What is subject to this tax and the procedure of declaring and paying it?

You will learn how to calculate the amount of the registration tax in Spain and use the form “Modelo 576” correctly.

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What is the registration tax in Spain?

Name of the tax: “Impuesto Especial sobre Determinados Medios de Transporte” – short IEDMT. Also called “Impuesto de Matriculación“.

The registration tax is a special tax on certain means of transport and is generally based on the CO2 emissions of the vehicles. If the CO2 emission is less than 120 g/km for cars or less than 100 g/km for motorbikes, no tax is payable.

It is a self-assessment tax (“autoliquidación”). This means that you must calculate the amount of tax yourself and declare it.

What is subject to registration tax?

Art. 65 Ley 38/1992

It is primarily subject to tax:

• The first definitive registration (“primera matriculación definitiva”) in Spain of new or old vehicles equipped with a drive engine.

This directly affects all means of transport, whether by land, sea or air, without prejudice to the special aspects of non-taxation, reduction or exemption provided for in the Law.

See my specialist article on this subject: Exemption from registration tax in Spain? Modelo 06

• The entry into service or use in Spain of vehicles, when definitive registration in Spain has not been applied for and the vehicles are intended for use in Spain by persons or entities resident in Spain or owners of permanent establishments located in Spain.

Am I obliged to submit a tax return?

In general you must present a registration tax return,

• if the first definitive registration of the vehicle is carried out on your name,

• if you are resident in Spain or the owner of an establishment located in Spain, when your vehicle is intended for use in Spanish territory.

Depending on the cases that are “subject to tax” or “not subject to tax” or “exempt”, you use different forms (“Modelos”) to declare the registration tax in Spain, like Modelo 576, 06 and 05.

Here I will focus on the “Modelo 576“, because it is the most generally used form.

What is the “Modelo 576”?

It is a self-assessment tax return form (“Modelo de Declaración Autoliquidación del impuesto”) and allows you to determine the amount to be paid for the registration tax.

In this form, all means of transport subject to and not exempt from the tax are declared.

The “Modelo 576 must be submitted in general to start the registration process of vehicles, which adequately proves the payment of the corresponding tax.

When do I have to submit Modelo 576 (deadline)?

Orden EHA/1981/2005, quinto

The presentation of the registration tax return and, if applicable, the payment, must be made

• once the definitive registration of vehicles has been applied for and before such registration has taken place.

• In cases where the taxable event is not the definitive registration (e.g. when a vehicle enters into service or use in Spain), the deadline for filing the tax return is fifteen natural days from the date on which the tax is due.

The due date ist within thirty days following the start of use of the vehicle in Spain.

This period is extended to sixty days in the case of the transfer of the vehicle owner’s habitual residence from abroad to Spanish territory, as long as the exemption provided for in the Law is applicable.

The date of use of vehicles intended to remain permanently in Spain begins with the:

• date of importation of the vehicle into Spain. If this date is not believable , one of the following dates, which is later:
• date of purchase of the vehicle, or
• date from which you are considered a resident in Spain or the owner of a permanent establishment in Spain.

How to submit Modelo 576?

You generally declare the registration tax electronically via Internet to the tax authorities (“Agencia Estatal de Administración Tributaria” – short AEAT).

There are also various personalised service points of the tax administration where it is possible to submit form 576 in person under certain circumstances.

To access Modelo 576, you first need the following:

• “Certificado electrónico”, “DNI electrónico” or “Clave PIN”,

• NIF (“Número de Identificación Fiscal”) = NIE number and
• be identified as a taxable person in the tax register (“censo”). If you ae not registered you have to present “Modelo 030” to the tax authority.

You will also need an account with a Spanish bank for payment processing that works together with the AEAT payment system.

If you now meet all the conditions to submit the Modelo 576 electronically, you can find the form on the Sede Electrónica – Agencia Tributaria with all the necessary information and help to fill it in.

How do I calculate the amount of registration tax?

The tax amount is calculated using form Modelo 576.

For this you need:

A.) the market value (residual value) of your vehicle for the assessment basis of the tax (“Base imponible” – BI) and

B.) the tax rate (“tipo”) according to CO2 emissions.

Therefore the amount of registration tax is based on the market value of the vehicle and its CO2 emissions.

A.) The market value for the tax base determine:

The market value (“Valor der Mercado” – VM) of the vehicle at the time you carry out the declaration is the assessment basis (BI) for calculating the registration tax in Spain.

In the case of used vehicles, this market value (VM) results from the average selling price on the market after applying the percentages accordingly the years of use.

The average sales price of your vehicle for 2024 can be found in Annexe I (“Anexo I”) and the percentages for the years of use in Annexe IV (“Anexo IV”) of the order “Orden HFP/1396/2023, de 26 de diciembre”. A new regulation is issued for each calendar year.

Appendix IV:

Years of utilisation	Percentages
up to 1	100
>1 – 2	84
>2 – 3	67
>3 – 4	56
>4 – 5	47
>5 – 6	39
>6 – 7	34
>7 – 8	28
>8 -9	24
>9 – 10	19
>10 – 11	17
>11 – 12	13
>12	10

The determined market value is then reduced by the share of indirect taxes.

• For used vehicles, the assessment basis for the registration tax is calculated using the following formula:

BI (“Base Imponible”) = Tax base

VM (“Valor de Mercado”) = Average selling price x % of utilisation

Tipo IVA = Tax rate of the VAT that would have been due at the time of the first registration in Spain in the area where the vehicle will now be registered (e.g. 21% = 0,21)

Tipo IEDMT = Tax rate of the special tax that would have been due at the time of the first registration in Spain in the area where the vehicle will now be registered (e.g. 4,75 =
0,0475)

Tipos OTROS = sum of other indirect tax rates included in the sales price

• For new vehicles, the tax base (BI) is the price according to the invoice when the vehicle is purchased.

B.)Tax rate according to CO2 emissions determine:

The tax rates generally range from 0% to a maximum of 14.75% (as at 2024). They differ in part depending on the autonomous region.

	Car	Motorbike	Tax rates
CO2 – Emission	120 g/km and less	100 g/km and less	0
	121 bis 159 g/km	101 bis 120 g/km	4,75
	160 bis 199 g/km	121 bis 139 g/km	9,75
	200 g/km and more	140 g/km and more	14,75

The tax rate corresponding to your vehicle is then to be applied to the previously determined assessment basis (BI).

BI (market value) x CO2 tax rate = registration tax to be paid (without taking into account of possible tax reductions and credits)

What do I have to do if the tax amount is zero?

If the result of the calculation of the registration tax is zero (e.g. with low CO2 emissions and a tax rate of 0%), you are not liable to pay tax. However, you must still declare this fact to the tax authority (AEAT) using Modelo 576.

You will then also receive a confirmation of the presentation of the declaration with an electronic validation code for the traffic department.

How to pay the registration tax?

If, after completing the form, the result of the declaration is a positive amount (“a ingresar“), then you must first pay the calculated amount in order to obtain the NRC.

The NRC (“Número de Referencia Completo”) is the code that proves the payment and is generated by the cooperating banks that collect the amount. You will need this NRC later for the final presentation of the declaration.

There are different ways to pay the registration tax electronically:

• You can connect to the payment portal, using the button “Realizar pago (obtener NRC)” on the form itself or
• within the same procedures of the form, using the link “Modelo 576 -Pago del impuesto de matriculación” or
• on the page “Pagar, aplazar y consultar“, using “Pagar autoliquidaciones”

For the payment you need a “certificado electrónico” or “DNI electrónico” or a “Cl@ve PIN.

You can choose your payment method by clicking on Payment by direct debit (“Pago con cargo en cuenta”) or Payment by credit/debit card (“Pago con tarjeta de crédito/débito”).

Fill in the details on the form and check then on the displayed summary that the data is correct, as they must coincide with those indicated on the form Modelo 576.

Once the payment has been made you will not be able to cancel it online.

Later go on, tick the “conforme” box and press the “enviar” button.

Assignment of the NRC code:

If everything is correct, the assigned NRC of the bank will be shown on the screen.

On this page you will have 2 options:

• Print out the proof of payment (“Imprimir Justificante de Pago”)
• Realisation of the declaration (“Realizar Declaración”): this option will connect you to the website in order to finish the presentation

Payment at the bank:

As an alternative to paying on the AEAT website, you can pay the tax amount also in person at your spanisch Spanish bank (if it co-operates with the AEAT) and receive the NRC there.

If the bank has an online banking service, it is also possible to apply for the NRC through its website.

For payment via bank, you need the same data as for electronic payment to the tax authorities (see picture above). No form is required.

Make a note of this NRC and then enter it in the declaration form.

How to finish the presentation of the declaration?

To complete the Modelo 576 electronic submission, enter the NRC in the form, tick the “Conforme” box and click “Firmar y Enviar”.

Once you have successfully completed the presentation, you will receive a response sheet with an electronic validation code, date and time of the presentation.

Print out this response sheet as proof of the electronic presentation.

You will need this confirmation of the Modelo 576 declaration with the electronic code later to carry out the vehicle registration at the relevant provincial traffic office (“Jefatura Provincial de Tráfico”).

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