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

Tax

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: Company - Citizen

Place of presentation

AEAT (Tax Agency) offices.
Online filing (only permitted for filing DRAFTS of form 05).

Documents

Application form 05.Copy of the vehicle's technical inspection card or, in the case of vessels and aircraft, certification of their technical characteristics.Other documents as appropriate.Documentation that may be required.

Procedure/service stages

Initial step: 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.
Formalities. 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 (On-line processing)

Resolution deadline

6 Month/s

Resolution body

Tax Agency

Appeals

Economic-administrative claim: Application period: One month from the day following notification of the contested decision or from the date on which the proceedings or the prior motion for reversal are deemed as dismissed. It will be addressed to the administrative body that made the appealable decision.

Reconsideration: Application period: One month. Optional and filed with the office that made the administrative decision to be appealed, stating that no economic-administrative claim has been lodged against it.

Information concerning electronic procedure

Identification system

Electronic DNI (Spanish National ID), Electronic certificate

Interactivity level

Level 4: Electronic processing

Normativa

Normativa Básica

ORDEN de 2 de abril de 2001 por la que se aprueba el modelo 05 de solicitud de aplicación en el Impuesto Especial sobre Determinados Medios de Transportes de los supuestos de no sujeción, exención y reducción de la base imponible que requieren el reconocimiento previo de la Administración tributaria. (BOE 12-abril-2001)