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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.
Cuestión planteada Posibilidad, en relación a la matriculación de dicha motocicleta, de presentar el modelo 576 con cuota a ingresar de cero euros, o de solicitar la no sujeción del Impuesto Especial sobre Determinados Medios de Transporte.
Las motocicletas con cilindrada no superior a 250 centímetros cúbicos están no sujetas al Impuesto Especial sobre Determinados Medios de Transporte. Para este supuesto de no sujeción, el interesado debe solicitarlo mediante la presentación del modelo 06, según lo establecido en la normativa vigente.
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