Registration tax

The registration tax is a tax whose taxable event is the first definitive registration of new or used vehicles, equipped with an engine for their propulsion.

It is different from the taxes for the possession of vehicles, which are taxes that tax the ownership and not the registration of vehicles of that nature, suitable for driving on public roads of whatever class and category. >

The registration tax can be charged with other taxes and fees at the time of registration, such as VAT. Spain

In Spain the tax is known as the special tax on certain means of transport. Also, the circulation tax is known as the Tax on Mechanical Traction Vehicles.

The registration of a vehicle in Spain should only be carried out once per vehicle even if it changes ownership.

The amount is calculated based on the Taxable Base (price before taxes), if the vehicle is new, or the market value, if used. Likewise, it will depend on the characteristics of the vehicle and the Autonomous Community where it is registered. Since 2008 the collection of the registration tax is a competence transferred to the Autonomous Communities.

Absolute emissions are directly linked (Air Quality Act) to the registration tax:

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