Form 05. Prior recognition of certain cases of inapplicability, exemption or reduction of the Car Registration Tax.
General Details
Denomination
Form 05. Prior recognition of certain cases of inapplicability, exemption or reduction of the Car Registration Tax.
Procedure type
Taxation
Subject
Taxes
Purpose
Submission by the taxpayer of Form 05 for the application of the Special Tax on Certain Means of Transport for the cases of non-taxability, exemption and reduction of the tax base that require prior recognition by the tax authorities.
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Citizen - Company
Place for presentation
Tax Agency offices (only for individuals, when the submission is made on printed paper generated by the printing service developed by the Tax Agency).
Online, at the Tax Agency's electronic headquarters.
Documentation
Phases of the procedure/service
Start: Submission by the taxpayer of Form 05 for the application of the Special Tax on Certain Means of Transport for the cases of non-taxability, exemption and reduction of the tax base that require prior recognition by the tax authorities. This submission must be made before the definitive registration of the means of transport, and in no case may the definitive registration be carried out until the tax benefit has been recognised.
Procedure: Verification by the Tax Authority of compliance with the requirements necessary for the recognition of the non-taxability, exemption or reduction of the requested tax base. The managing bodies may require the submission of any documentation that must be held by the applicant, as well as carry out checks on the vehicles to verify their suitability for their destination or purpose. When the proposed resolution is to be denied, the taxpayer will be notified so that he or she may make objections within a period of ten days.
Termination. Resolution recognizing or denying the non-subjectness, exemption or reduction of the tax base requested.
Forms
Resolution deadline
6 months
Resolution body
State Revenue Office
Resources
Replacement: Term: One month. On a discretionary basis, before the office from which the administrative act to be appealed comes, stating that no economic-administrative claim has been filed against it.
Economic-administrative claim: Term: One month from the day following the notification of the disputed claim or that on which the procedure or the previous appeal is deemed rejected. It will be addressed to the administrative body that issued the challengeable act.
Information related to electronic processing
Identification system
Electronic ID, Electronic Certificate, PIN Code
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
Order HAC/171/2021, of February 25,which approves model 05, "Special Tax on Certain Means of Transportation. Request for non-submission, exemption and reduction of the tax base", and the place, form, deadline and procedure for its presentation are determined (BOE February 27, 2021).
Processing regulations
Order HFP/1395/2021, of December 9,which modifies Order EHA/3851/2007, of December 26, which approves model 576 for self-assessment of the Special Tax on Certain Means of Transport, and model 06 for the declaration of the Special Tax on Certain Means of Transport. Transportation, exemptions and non-restraints without prior recognition, Order EHA/3012/2008, of October 20, which approves model 347 of the Annual Declaration of operations with third parties, as well as the physical and logical designs and the place , form and deadline for submission, Order HAP/2194/2013, of November 22, which regulates the procedures and general conditions for the submission of certain self-assessments, information returns, census returns, communications and refund requests, of a tax nature, and Order HAC/171/2021, of February 25, which approves model 05, "Special Tax on Certain Means of Transport. Request for non-submission, exemption and reduction of the tax base", and the place, form, deadline and procedure for its presentation are determined (BOE December 14, 2021).
Regulations approving the inclusion of the procedure or service in the registry
Resolution of December 28, 2009, of the Presidency of the State Tax Administration Agency,creating the e-portal and regulating the electronic registers of the Tax Agency (Official State Gazette, 29 December 2009).