Import Tax Vehicles – Any Exemptions?

You have to pay Impuesto Especial sobre Determinados Medios de Transporte if you buy a new car in Spain, or import a used car from abroad and put it on Spanish plates.

You do not have pay this ´import or registration tax´ on a ´turismo´ vehicle (regular family car) that you brought into Spain if you have it put on Spanish plates within 30 days of it touching soil and circulating in Spain, extended to max. 60 days if you import the vehicle as part of your ´household goods´ when you move to Spain to take up residency. You must have owned the vehicle for at least 6 months before bringing it over to Spain.

If the exact date at which the imported vehicle has started being used in Spain cannot be determined properly (for example by providing ferry tickets) they will use the date you are considered to be a resident, or the date at which you became the legal owner of an establishment in Spain.

The date of residency for this specific reason will be, in principle,  the date you registered on the padrón of your town, according to the Tributaria website, FAQ´s on this subject.  You can present other documents as well, but whether they will be accepted or not, will be determined by the tax authorities you´ve contacted about the application for exemption.

112288-RESIDENCIA A EFECTOS DEL I.E.D.M.T.

Pregunta

CUANDO SE CONSIDERA RESIDENTE A UNA PERSONA A EFECTOS DE LA APLI-CACION DE LA DISPOSICION ADICIONAL PRIMERA DE LA LEY 38/1992.

Respuesta

La fecha desde la cual se considera al interesado residente en España, será, en principio, la fecha de inscripción en el padrón del municipio en el que resida habitualmente, pudiendo el interesado alegar otros medios de prueba, cuya eficacia será apreciada por los órganos de gestión.

Consulta D.G.Tributos de 3 de diciembre de 2002.

Normativa/Doctrina

LEY 38/1992 DE II.EE. (articles 65 and 66)

You have to contact the Agencia Tributaria and apply for the exemption within the mentioned timeframe.

Please note: The information provided is based upon our understanding of current legislation. It is not legal advice but is provided freely to enable you to be properly informed. We recommend that if you are considering taking action, you should seek professional advice.