When, how and why do I have to re-register a vehicle?

In Spain, a registration tax of 12 % of the value of the vehicle is levied for the private use of a car at the moment of its re-registration. (7 % in case of petrol engine under 1,600 ccm or Diesel engine under 2,000 ccm, if applicable).

Some people, who live here in Spain, are driving cars with foreign registration numbers and thereby simply avoid paying this tax. That is why the controls of the treasury have been intensified. These controls, however, bring with them a lot of uncertainty.

In general, the controls are carried out by the Polic’a Local, but also by the Guardia Civil, as they have the competence regarding customs inspections and special taxes. As with all other governmental types of tax, all reviews and tax calculations are carried out by the tax office.

All new or used vehicles have to be registered 30 days following the date, when the vehicle has been used in Spain for the first time (art. 65.1.d del Impuesto Especial sobre determinados Medios de Transporte, Ley 38/1992, de 28 de diciembre de Impuestos Especiales) at the latest.

If this date cannot be ascertained, the registration will be based on the later date: date of purchase of the vehicle or the date, when the driver is regarded as having become a ÒResidenteÓ.

This provision applies to all foreign persons who are owners or tenants of local premises (a flat or business premises), always assuming, that this person has his or her tax domicile in Spain. And this is the crucial point. The decisive factor is whether the person using the vehicle is liable to pay tax in Spain or not. It is therefore totally irrelevant who the owner of the vehicle is.

Persons, who are usually staying in Spain, also have their tax domicile in Spain. The Income Tax Law provides that a person has his or her habitual residence here in Spain if one or more of the following points apply:

a) if a person stays for more than 183 days on Spanish territory

b) if Spain is the centre or base of business activities or interests

c) if the spouse, not legally separated, or his or her minor or dependent children live in Spain

What are the consequences if one drives a vehicle with a German or UK registration number and is stopped by the Guardia Civil? There are two possible answers to this question:

If the Guardia Civil or Polic’a Local establishes that your vehicle is always parked outside the same shop whose managing director or even owner you are or if it is used to drive your children to school every day, then you are according to items b) and c) domiciled Spain. In this case, it will be difficult to you to reject the assumption of residence. You will have to pay the registration tax.

If the Three Times Rule Ò183 days - Business-FamilyÓ cannot be applied to you, you have to reject the assumption that you are a resident.  If you are not liable to pay tax, I would advise you to apply for a certificate from the German or British tax authorities, which confirms that you are liable to pay tax in Germany or the UK. Have it authenticated with ÒThe Hague ApostilleÓ and translated into Spanish. Always have this document ready in your car together with your last flight ticket, which confirms your last entry into Spain. If you provide these documents it would be highly unlikely that your car is impounded, which is currently carried out as a means of coercion.

It has to be made clear that there are no rules whatsoever, according to which a foreigner, who is not a resident of Spain, can be forced to register his or her vehicle. It is possible to take a vehicle to Spain and drive it with foreign registration numbers. It is also legal to leave the vehicle permanently in Spain, for example if a person wants to drive his or her own car during a Spanish Mallorca holiday.

If you have no German or British notice of assessment, the 183-day rule is reason enough for being directly regarded as liable to pay tax. The problem is that it is very difficult for the administration to prove this (the same applies to you as you are obliged to prove the opposite). As no proofs exist, the administration applies the assumption rule. What happens then? As the deadline for registering the vehicle is 30 days counted from the day on which you have become liable to pay tax, it is simply impossible to determine when the deadline of 183 + 30 days expires. In this case, you will not only have to pay 12 % tax but also the fine, which at best would be 40 %!

Which documents and utensils must I carry along with me in Spain?

All cars must carry along two warning triangles which are to be put up in the case breakdown at

least 30 metres before and behind the car. Besides that, a yellow-coloured or orange-coloured,

reflective warning vest must be carried on a breakdown or an accident. Other duty utensils are

spares, carriage siphons, tools for a wheel change and spare lights. What one should also have on

themselves is the driving licence, the driving permit of the car, the MOT certificate, the tax

certificate as well as the insurance policy with the last contribution calculation. With foreign

vehicles the green insurance map is absolutely necessary to be carried along. One shouldn't carry

along a reserve canister, in case of emergencies special plastic bags for the fuel can be found at

gas stations. Towing may be carried out only by admitted towing enterprises, which is usually

included in the car insurance. Otherwise ADAC, …AMTC, RACC or every other car club of the

respective member will be there to help.

What must I take into account before and during the journey?

In Spain helmet duty and safety duty exists. As a rule, offenses are avenged with 150 Euros. Children under the age of 10 may only ride on the back seat and for those the age of three and smaller than 1.50 m a child seat is necessary. The safety duty is also valid for the back seats. Telephoning is allowed during the journey, but only with a hands-free equipment. The alcohol limit lies within 0.5 per mille (driving licence novices: 0.3 per mille).

Speeds in Spain

In closed places: 50 km/h.

On country roads: 90 km/h, passenger car with follower and campers 70 km/h.

On motorways: 100 km/h, passenger car with follower and campers 80 km/h.

On highways: 120 km/h, passenger car with follower 80 km/h, campers 90 km/h.

Attention: for delivery vans (Furgoneta) a maximum speed of 90 km/h on country roads and        highways is prescribed! This is also valid for smaller vehicles like Renault Kangoo, Citroen Berlingo, etc. provided that they are admitted as "a Furgoneta".

Time to show your (tyre) profile

New tyres are delivered with a tread depth of about eight millimetres. The statutory tread

depth is 1.6mm. When the brakes are fully applied on wet surfaces, the new tyre cuts the

breaking distance compared to worn tyres with minimum tread depth in half! Tipp:

Change tyres with 3 mm tread depth or less against new tyres. A reduced tread depth does

not only extend the braking distance; the danger of aquaplaning is also considerably increased.

A Euro coin is an excellent tool for measuring the depth of your tyres. The tread depth is

sufficient when the gold rim is covered.

The thing about air

Do you remember the nice gentleman at the petrol station, who checked the tyre pressure?

This is a thing of the past. Now you are solely responsible for your vehicle. Check the air

pressure under normal conditions ca. every 2 weeks and don’t forget the spare wheel.

Depending on the vehicle manufacturer, the required air pressure is included in the operating

manual or shown on the petrol cap/door pillar. Incorrect air pressure adds to wear and tear,

has a negative impact on driveability and increases fuel consumption.

Even worse: most tyre damage is the result of incorrect air pressure.

Old and frail

In particular vehicles, which are not driven regularly, give the impression that the tyres after

10 years and displaying a good profile are still as good as new. However, appearances are

deceptive. Tyres consist to a large extent of natural rubber and they age, which can be seen

from tiny tears at the side of the tyres and between the profiles. In addition, the profile

hardens with growing age. The consequence is a bad road grip. How does one establish

tyre’s age? The tyres of all manufactures have a so-called DOT code. The last block of this

DOT code (4 digits) represents the production date. The first two digits the production week,

the last two digits the production year. Example image 3709 = calendar week 37 of year 09 (2009).

The clue lies in the picture

The so-called tyre wear pattern reveals a lot about a vehicle: “Spotty” tread wear or

flats suggest that the shock absorbers are defect. Here the tyres are worn on one side only,

which indicates that the axle geometry is not aligned properly. In this case, the driver used

the wrong tyre pressure.

Tyre ABC

What you should look out for!

- Tread depth

- Age

- Tyre wear pattern

- Air pressure

- Measure & correct air pressure at the cold tyre

- Air pressure has to be equal on all axles (may differ between VA/HA)

- Firmly screw on valve caps

- Replace missing valve caps immediately