The Tax Agency has published the Statistics of the Tax on Motor Vehicle Registration, in its two versions, Monthly update and Annual Statistics, based on returns that taxpayers are obliged to submit regarding the Special Tax on Certain Means of Transport (IEDMT) with the first definitive registration in Spain of new or used motor vehicles that are engine powered to drive on public roads and land. The Monthly Advance presents the information corresponding to the current year with a phase difference of approximately 25 days between the month of reference and the month of publication. The Annual Statistics presents the information corresponding to the last day of the year of the fiscal year of reference of the statistics.
The data source object of statistical treatment is the information contained in the return form 576 (Tax Return of the Excises on Certain Means of Transport) that must be filed electronically in a mandatory way.
This publication related to the car industry has been incorporated to the public statistics of tributary base.It offers information about the number of registered vehicles and their characteristics, such as cylinder capacity, the average price of the vehicle, and so on, and it incorporates the information of a tributary nature from the return form itself, taxable bases, applicable rates and shares. In addition, from 1 January 2008 modifications are added to the IEDMT whereby 'tax rates' are applied according to the official CO2 emissions and the epigraph in which each of the means of transport is classified by the Act 34/2007 on air quality and protection of the atmosphere. This law derogates article 70.bis of the Law 38/1992, of 28 of December, of Special Taxes, by which was urgent measures were established in relation to the Prever plan. It must be said that this statistics is not an exhaustive statistics of form 576 because it does not incorporate the information related to motorcycles, vessels and aeroplanes, which are also included in the same form of the car registration tax.
At present Spain is one of the first European manufacturers of vehicles (the 3rd in Europe) and the 7th at world level, so knowledge of the sector is of great importance. Hence the statistical information of the car industry in Spain is of great social and economic interest. This statistics does not intend to compete but rather complement the public statistics provided by the Headquarters of Traffic and elaborated by the National Association of Automobile Manufacturers.
On the other hand, this information gains special importance for the Autonomous Communities as this tax constitutes another source of autonomous financing. The statistics is submitted for each of the autonomous communities, preserving the statistical secret in all the cases.
This new statistics complements the "Study of the Excises on Certain Means of Transport" that the AEAT elaborates annually and whose editions are accessible in the web of the AEAT (portal of the Spanish Customs).
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