Under what circumstances may I be exempt from paying tax on the first definitive registration or, where applicable, the circulation or use of means of transport in Spain?

In cases where the means of transport have the following characteristics:

1. Motor vehicles considered as taxis, autotaxis or self-driving by the legislation in force. This case requires prior recognition by the tax administration (Form 05).
2. Motor vehicles which are effectively and exclusively used for the activity of driver training for remuneration. This case requires prior recognition by the tax administration (Form 05).
3. Motor vehicles which are effectively and exclusively used for the exercise of rental activities. This case requires prior recognition by the tax authorities (Form 05). For these purposes, car rental activity shall not be understood to exist with respect to those cars that are transferred to related persons under the terms provided in Article 79 of the Value Added Tax Law, or for a period of more than three months to the same person or entity, during a period of twelve consecutive months. For these purposes, the case of leasing-sales contracts and similar contracts or leasing with option to purchase contracts shall not be considered to be car rental.
4. Motor vehicles registered in the name of persons with disabilities for their exclusive use, provided that the following requirements are met:
   1. At least four years have passed since another vehicle was registered in the same conditions. Nevertheless, this requirement is not relevant in the event of the total loss of the vehicle, which must be duly accredited.
   2. That they are not subject to subsequent transfer via "inter vivos" act during the four years after registration

   This case requires prior recognition by the tax administration (Form 05).

5. Vehicles that are subject to special registration, under the diplomatic registration regime, within the limits and with the requirements to be determined by regulations, in the name of:
   1. Diplomatic Missions accredited and permanently based in Spain, and diplomatic agents.
   2. International Organisations that have signed a Headquarters Agreement with the Spanish State and their officials with diplomatic status.
   3. Consular Office posts and career consular officers of foreign nationality.
   4. The technical and administrative staff of diplomatic missions and international organisations, as well as consular employees of Consular Offices, provided that they are persons who are not Spanish nationals and do not have permanent residence in Spain.

   Without prejudice to the provisions of numbers 2 and 4 above, when the international conventions establishing such Organisations or their Headquarters Agreements establish other limits or requirements, these shall be those applicable to such Organisations, to their officials with diplomatic status, and to their technical and administrative staff.

6. Motor vehicles registered in another Member State, made available to a natural person resident in Spain by persons or entities established in another Member State, provided that the following requirements are met: 1.That the vehicle is made available as a result of the employment relationship maintained with the resident natural person, whether or not as an employee. 2.That the vehicle is not intended to be used essentially in the territory where the tax is levied on a permanent basis. For these purposes, the vehicle is not intended to be used essentially in the territory where the tax is levied on a permanent basis when it is made available to a resident in Spain whose place of work is in another neighbouring Member State and who uses it to travel to and from that Member State daily, without prejudice to holiday periods. This case requires prior recognition by the tax authorities (Form 05).
7. Boats and vessels for pleasure or nautical sports, which are effectively and exclusively used for the exercise of rental activities. This case requires prior recognition by the tax authorities (Form 05). This exemption is subject to the limitations and compliance with the requirements established for the rental of vehicles. In any case, it shall be understood that there is no rental activity when the vessel is transferred by the owner for rental, provided that the said owner or a person related to him receives by any title a total or partial right of use over the said vessel or over any other vessel owned by the transferee or by a person related to the transferee. For the application of this paragraph, related persons are considered to be those persons who meet the conditions set out in Article 79 of the Value Added Tax Act.
8. Boats and recreational or water sports vessels whose ownership corresponds to nautical sports schools officially recognised by the Directorate General for Merchant Shipping and effectively and exclusively destined for the exercise of the teaching activity for the steering of the same. This case requires prior recognition by the tax administration (Form 05). Boats and recreational or water sports vessels which, while benefiting from this exemption, are used both for teaching and for hire, will not lose their right to the exemption, provided that the requirements established in the second paragraph of Article 66 (1g) are met.
9. Boats which by virtue of their configuration can only be propelled by rowing or paddling, as well as Olympic category sailing boats.
10. Aircraft registered by the State, Autonomous Communities, Local Corporations or by public companies or bodies.
11. Aircraft whose ownership corresponds to schools officially recognised by the Directorate General of Civil Aviation and intended effectively and exclusively for the aeronautical education and training of pilots or their professional retraining. This case requires prior recognition by the tax administration (Form 05).
12. Aircraft owned by air navigation companies, provided that their use does not qualify as private recreational aviation. In the case of aircraft leased to air navigation companies, the exemption shall not apply where the lessor or persons connected with the lessor together account for more than 5 per cent of the hours flown by the aircraft over a period of twelve consecutive months. For the application of this paragraph, related persons are considered to be those persons who meet the conditions set out in Article 79 of the Value Added Tax Act.
13. Aircraft registered for lease exclusively to air navigation companies, provided that their use does not qualify as private recreational aviation. This case requires prior recognition by the tax administration (Form 05). The exemption will not be applicable when the person in whose name the aircraft is registered or the persons related to that person are together end users of the aircraft for more than 5 per cent of the flight hours performed by the aircraft during a period of twelve consecutive months. For the application of this paragraph, related persons are considered to be those persons who meet the conditions set out in Article 79 of the Value Added Tax Act.
14. Means of transport that are registered or used as a consequence of the transfer of the usual place of residence of their owner from abroad to Spanish territory. The application of the exemption shall be conditional on compliance with the following requirements:
    1. The interested parties must have had their habitual residence outside of Spain for at least twelve consecutive months before the transfer.
    2. The vehicle must have been acquired or imported in the normal tax conditions in the country of origin and no profit or exemption or refund shall have been accrued on account of its leaving said country. This requirement shall be deemed to be met where the means of transport have been acquired or imported under the exemptions provided for in the diplomatic or consular systems or in favour of members of recognised international organisations based in the State of origin, subject to the limits and conditions laid down in the international agreements establishing such organisations by headquarters agreements.
    3. The vehicle must have been used by the interested party in his/her former residence for at least six months before the date of departure.
    4. Registration must be applied for within the period set forth in Article 65.1.d) of this Law.
    5. The vehicles to which the exemption is applicable may not transfer ownership for a period of twelve months after registration. Failure to comply with this requirement shall give rise to a tax applicable from the date of breach.

15. Means of transport registered in another Member State which are hired from a supplier in another Member State by persons or entities resident in Spain for a period not exceeding three months, provided that the exemption provided for in point (c) of this paragraph does not apply to them. This case requires prior recognition by the tax administration (Form 05).

    WARNING : Private or recreational navigation is the use of an aircraft or vessel, not in public ownership, by its owner or by the person who may use it, whether for hire or otherwise, for non-commercial purposes and, in particular, for purposes other than the carriage of passengers or goods or the provision of services for remuneration.

    Such private aviation or navigation may not benefit from any exemption, neither for fuel for their engines nor for the provision of alcoholic beverages or tobacco products for consumption on board.