Procedure

Form 05. Prior recognition of certain cases of inapplicability, exemption or reduction of the car registration tax.

General Data

Name

Form 05. Prior recognition of certain cases of inapplicability, exemption or reduction of the Car Registration Tax .

Type of procedure

Taxation

Subject

Taxes

Object

Submission by the party liable for the tax payment of form 05, requesting the application of certain cases of inapplicability, exemption or reduction of the special tax on certain transport means. These cases require prior recognition by the Tax Agency.

Responsible body

Tax Agency

General information on the procedure

Start method

interested party

Applicant: Ciudadano - Empresa

Place of presentation

  • Tax Agency offices (only for individuals when filing on paper generated using the printing service developed by the Tax Agency).

  • By Internet, at the Tax Agency e-Office.

Documents

As appropriate in each case as provided in Appendix II of Order HAC/171/2021, of 25 October (Official State Gazette 27/02/2021) approving this form. 

Procedure/service stages

  • Start: Submission by the party liable for the tax payment of form 05, requesting the application of certain cases of inapplicability, exemption or reduction of the special tax on certain transport means. These cases require prior recognition by the Tax Agency. The application must be submitted prior to the final registration of the transport means and under no circumstances may the final registration of the vehicle be carried out until the tax benefit has been recognised.

  • Procedure: Verification by the Tax Agency of fulfilment of the requirements necessary for recognition of the requested inapplicability, exemption or reduction of the tax base. The management bodies may request submission of any documentation that the applicant should hold, as well as carry out verifications of the vehicles to check their suitability for their use or purpose. When the proposed resolution is going to be a refusal, the party liable for the tax payment shall be notified and shall have 10 days to present declarations.

  • End: Resolution recognising or refusing the requested inapplicability, exemption or reduction of the tax base.

Forms

Form 05 (online processing)

Form 05 (In-person processing)

Resolution deadline

6 Months

Resolution body

Tax Agency

Appeals

Reversal: Term: One month. Optional, with the office that made the administrative decision to be appealed, stating that no economic-administrative claim has been lodged against it.

Appealing a Tax Agency decision: Term: One month from the day following notification of the contested measure or from the date on which the proceedings or the prior motion for reversal are dismissed. It will be addressed to the administrative body that made the appealable decision.

Information concerning electronic procedure

Identification system

Electronic DNI, Electronic certificate, PIN number

Interactivity level

Level 4: Online processing

Normativa

Normativa Básica

Orden HAC/171/2021, de 25 de febrero, por la que se aprueba el modelo 05, "Impuesto Especial sobre Determinados Medios de Transporte. Solicitud de no sujeción, exención y reducción de la base imponible", y se determinan el lugar, forma, plazo y el procedimiento para su presentación (BOE 27-febrero-2021).