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V1524-21 ·21 May 2021 ·consulta-vinculante Medium impact
Tax

Form 06 must be submitted to request exemption from registration tax for 125cc motorcycles

An individual requested clarification on whether a 125cc motorcycle purchased abroad should be registered using Form 576 with a zero rate or by requesting an exemption from tax. The DGT clarified that, as the tax does not apply due to the engine capacity, Form 06 must be submitted.

In 6 key points

How it affects those involved

This clarification ensures that owners of 125cc motorcycles correctly follow the administrative procedure for tax exemption during registration, avoiding incorrect filings of Form 576.

Lifecycle

2021-05-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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