The whole Spanish territory.

The person or entity in whose name the means of transport are initially and definitively registered.

• The first definitive registration in Spain of new or used self-propelled vehicles, powered by an engine, for use in the road or on public land, with certain exceptions as laid down by law.
• The first definitive entry of new or used small vessels and boats for pleasure or water sports, with an overall length of more than seven and a half metres, in the register of vessels.
• The first definitive registration of new or used, mechanically powered aircraft and other aircraft in the register of aircraft, with certain exceptions as laid down by law.

• In the case of new means of transport, the amount which at the time of purchase was taken as the base for the purposes of value-added or an equivalent tax or, if neither of these is available, the total amount of the consideration provided by the purchaser.
• In the case of used means of transport, the market value on the date when liability arises.

When Autonomous Communities have not approved their own tax rates, following tax rates will apply:

1. Vehicles with CO2 emissions not over 120 g/km, (except quads and motorcycles): 0%

2. Vehicles having a single engine other than an internal combustion one, except quads: 0%

3. Vehicles with CO2 emissions over 120g/km and less than 160g/km, (except quads & motorcycles): 4.75%, and 3.75% in the Canary Islands

4. Vehicles with CO2 emissions not lower than 160 g/km and less than 200 g/km (except quads & motorcycles): 9.75%, and 8.75% in the Canary Islands

5. Vehicles with CO2 emissions equal or over 200 g/km (except quads & motorcycles): 14.75% and 13.75% in the Canary Islands

6. Vehicles without a proven measure of CO2 emissions as well as motor homes housing, quads and jet skis: 14.75%, and 13.75% in the Canary Islands

7. Other vehicles. Vessels, leisure/sport boats (except jet skis). Airplanes: 12% and 11% in the Canary Islands

8. Motorcycles with CO2 emissions not over 100g/km. (except those CEE powered equal or over 74Kw (100cv): 0%

9. Motorcycles with CO2 emissions either over 100g/km and equal or lower than 120g/km. except (those CEE powered equal or over 74Kw (100cv): 4.75% and 3.75% in the Canary Islands.

10. Motorcycles with CO2 emissions either over 120 g/km and lower than 140 g/km, (except those CEE powered equal or over 74Kw (100cv): 9.75% and 8.75% in the Canary Islands

11.

- Motorcycles with CO2 emissions either equal or over 140 g/km, (except those CEE powered equal or over 74Kw (100cv): 14.75% and 13.75% in the Canary Islands.

- Motorcycles with no credited CO2 emissions (except those CEE powered equal or over 74Kw (100cv): 14.75% and 13.75% in the Canary Islands.

- Motorcycles with power (CEE) either equal or over 74Kw (100 cv), and whatever they are its CO2 emissions: 14.75% and 13.75% in the Canary Islands

Liability arises when the registration application is submitted.

The Spanish State Tax Agency.