Doctrine by topic · DGT Observatory

First Definitive Registration: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 8 rulings · 2018–2025

Current position

The tax accrues upon requesting the first definitive registration. To apply reduced rates for CO2 emissions below 120 g/km, this must be proven via a manufacturer's certificate or an official document. The exemption for rental activities requires the submission of Form 05 prior to registration, providing the technical data sheet, the IAE receipt, and documentation demonstrating compliance with the Law on Land Transport Management.

The DGT's position remains stable regarding the nature of the accrual and the application of exemptions. Recent rulings have specified the documentary requirements for the rental exemption and the accreditation of CO2 emissions for the application of specific tax rates.

Turning points

  1. V0819-24

    Establishes that the accreditation of emissions below 120 g/km to apply the reduced rate must be carried out through a certificate from the manufacturer, importer, or an official document.

  2. V1823-25

    Details the documentation necessary for the rental exemption, requiring Form 05 prior to registration and accreditation of compliance with the Law on Land Transport Management.

Analysis based on 7 of 8 rulings with a stated position. Updated 13 October 2026.

Rulings on this topic

8
V1823-25 13 Oct 2025

Exemption from IEDMT possible for camper vans used in tourism rental

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
impuesto especial sobre determinados medios de transporteexenciónprimera matriculación definitivaactividad de alquilerreconocimiento previo Ley 38/1992, de 28 de diciembre, de Impuestos EspecialesReal Decreto 1165/1995
Affects CompanyExpat · Non-residentIndividual
V0819-24 22 Apr 2024

0% tax rate applicable if CO2 emissions are proven to be below 120 g/km

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
impuesto especial sobre determinados medios de transporteemisiones de co2primera matriculación definitivadevengohomologación Ley 38/1992 (LIE)LGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V0311-22 17 Feb 2022

Transfer of vehicles exempt due to rental activity may trigger excise duty liability

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
impuesto especialprimera matriculación definitivaexenciónno sujeciónautoliquidación Ley 38/1992 de Impuestos EspecialesLGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual

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