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V0817-19 16 April 2019 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · iedmt

Form 06 must be used to request exemption from IEDMT when registering motorcycles up to 250 cc

An individual inquired whether they should submit Form 576 with a zero rate or Form 06 when registering a low-emission 125 cc motorcycle. The DGT clarified that, as the vehicle is not subject to the tax, Form 06 must be submitted.

The question raised

Possibility, in relation to said motorcycle, of submitting Form 576 with a zero rate, or of requesting non-liability for the Special Tax on Certain Means of Transport (IEDMT) through the procedure for submitting Form 06.

The DGT's ruling

The first permanent registration in Spain of motorcycles with a displacement not exceeding 250 cubic centimeters is not subject to the Special Tax on Certain Means of Transport (IEDMT). In this case of non-liability, the interested party must submit Form 06, the declaration of exemptions and non-liabilities without prior recognition.

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