Understanding the Special Tax on Means o

Understanding the Special Tax on Means of Transport in Andalusia 

The Impuesto Especial sobre Determinados Medios de Transporte (Special Tax on Certain Means of Transport), often referred to as the Matriculation Tax, is a key component of the indirect tax system in Spain, regulated nationally by Law 38/1992 on Special Taxes. This tax applies to the definitive entry and use of various transportation assets within the Spanish territory. The information provided by the Junta de Andalucía details how this tax is applied in the Autonomous Community of Andalusia, particularly highlighting the regional differences in the final tax rates.

Scope and Taxable Events

The tax is triggered by four primary taxable events:

The first definitive matriculation (registration) in Spain of motor vehicles, new or used, that are not specifically excepted by law.

The first definitive matriculation of recreational boats and vessels, new or used, that are over eight meters in length. Importantly, personal watercraft (jet skis) are subject to the tax regardless of their length.

The first definitive matriculation of motorized airplanes, avionetas, and other aircraft in the Aircraft Register, excluding those with certain specified characteristics.

The simple circulation or use in Spain of any of these transport means if definitive registration has not been applied for within 30 days of beginning use in the country.

The taxable person (Sujeto Pasivo) is generally the individual or entity in whose name the first definitive registration of the transport medium is made.

Determining the Taxable Base and Rates

The taxable base (Base Imponible) is determined by the asset's condition: for new assets, it is the amount established as the taxable base for Value Added Tax (VAT) or equivalent. For used assets, it is the market value at the time the tax accrues, often determined using official valuation tables.

The tax rates are organized into nine Epígrafes (categories) based mainly on the vehicle's type and CO₂ emissions. While the lower and mid-range emission categories (Epígrafes 1º, 6º, 2º, 7º, 3º, and 8º) follow the standard national rates (0%, 4.75%, and 9.75% respectively), Andalusia has historically exercised its power to set different rates for the categories considered highly polluting or high-value.

As of January 1, 2022, the following rates apply in Andalusia for the most significant categories:

Epígrafes 4º and 9º (Highest Emissions/Power/Value): 14.75% (This category includes the most polluting vehicles, high-power motorcycles, quad bikes, and personal watercraft).

Epígrafe 5º (General Transport): 12% (This covers recreational boats over eight meters and most aircraft).

It is notable that prior to 2022, Andalusia had set even higher rates for these categories (16.90% for 4º and 9º, and 13.80% for 5º), demonstrating a regulatory shift towards slightly lower rates while still maintaining a distinct regional approach to taxing higher-impact means of transport compared to the standard national figures.