Skip to content
Back to index
V1411-17 5 June 2017 · 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 which form should be submitted to register a 125 cc motorcycle without paying the IEDMT. The DGT responded that, as the tax is not applicable, Form 06 must be used.

The question raised

Possibility, in relation to said motorcycle, of submitting form 576 with a zero rate, or of requesting non-subjectivity to the IEDMT through the procedure of 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 IEDMT. In this case, the interested party must request non-subjectivity by submitting form 06.

Book your free first meeting