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BDifficulty 2/5

In Spain, which tax relates to a car’s first definitive registration when the operation is taxable and not exempt?

Correct answer

Registration tax

The special tax on certain means of transport, commonly called registration tax. Not every car always incurs a payable amount: non-taxable cases, exemptions and calculation rules exist. Do not confuse it with property transfer tax that may apply to a transfer or with import duties.

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  • Import duties

  • Property transfer tax on vehicle transfers

  • Registration tax

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