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Fleet Handbook Spain

es-products
Spain Products
Products
  • Full Operational Lease of vehicles including motorbikes
  • Fleet Management
  • AlphaCity
  • AlphaElectric
  • AlphaRent
Services

Service, maintenance and repairs, tyre management, telematics, fleet consulting and reporting, insurance, accident management, roadside assistance, road tax, vehicle registration tax and fees, fine management, replacement car, pre-delivery vehicles, fuel card, pickup and delivery, Mobility Consulting Tool, Bip&Drive.

Term and mileage for Operating Lease

AlphaRent

  • Minimum: 1 day / 20.000 km per annum
  • Maximum: 24 months / 50.000 km per annum

Standard Operational Lease

  • Minimum: 24 months / 10.000 km per annum
  • Maximum: 72 months / 200.000 km per annum
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Title

The leasing company owns operational lease vehicles.
Cars must be registered with the Dirección General de Tráfico (DGT). The owner must pay the registration tax, fees and first year’s road tax. Once registration requirements have been fulfilled, the registration plates are issued. The registration certificate is issued in the name of the car’s legal owner (i.e. the leasing company).

Transfer of title

A car originally registered abroad must be re-registered in Spain if it is to be used primarily in that country. The lessor, who will become the new legal owner of the car, is responsible for registration.

Required documentation

No customer documents are required, as the car is in Alphabet’s name.

Time frame

The vehicle registration process takes approximately one or two working days.

Spain Taxation
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VAT rate (IVA)

Generally VAT rate in Spain is 21%. Nevertheless, in the region of Canary Islands (IGIC) VAT can vary from 6.5% to 13.5%, depending on the vehicle. The city of Ceuta (IPSI) has VAT of 3% and the city of Melilla (IPSI) has VAT of 4%. These percentages are applied according to the rules imposed by Tax Authorities.

Other vehicle-related taxes and fees
  • Registration tax (Impuesto de matriculación)
    When registering a new car for the first time, a registration tax is due. The fiscal band varies according to the car’s CO2 emissions.

    Example: (depending of registration area)

     

     

    1st fiscal band

    ≤ 120 g

    0%

    2nd fiscal band

    121 g – 159 g

    4,75%

    3rd fiscal band

    160 g – 199 g

    9,75%

    4th fiscal band

    ≥ 200 g

    14,75%

  • Road tax (Impuesto de circulación)
    This tax is charged annually and is payable to the town hall where the vehicle is registered. The tax rate is based on the (fiscal HP). For example, road tax for a 320d is currently €129,00 in Madrid.

    Despite nationally set rates, local town halls may add a multiplying coefficient depending on the number of citizens in the municipality.
Tax refund and accounting

Whether and how much a lessee can reclaim depends on the personal/business mileage driven. On average, 50% of VAT is deductible (though this may differ in each case).
Lease (rental) agreements are treated as operating expenses and accounted for in the profit and loss account.

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A company car used for private purposes is considered a taxable benefit in Spain.
There is no standard rule for the calculation, so each case is assessed individually. The most common calculation methods used by companies are based on the age or (private) mileage of the vehicle.

Key factors affecting company car tax calculation:

  • Cost of vehicle when new
  • Private use (determined by employer)
  • Annual depreciation (20% for tax purposes)
  • Income tax rate
Example:
 
BMW 320d  
Total vehicle price: €34.000,01
Annual depreciation: 20%
Private use: 30%
Sample income tax rate: 25%
Annual value of benefit:
(20% x €34.000,01 x 30%)
€2.040,00
Annual payment due:
(€2.040,00 x 25%)
€510,00
Monthly value of benefit: €42,50

Generally, the employer deducts company car tax from the employee’s monthly salary. Alternatively, the employee may arrange payment directly to the government.

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Alphabet España Fleet Management S.A.U
A BMW Group Company
Jose Echegaray 20
28232 Las Rozas de Madrid
Spain

 

Phone: +34 91 3834400
Fax: +34 91 3021540
Email: info.spain@alphabet.com
Internet: www.alphabet.es

Latest update: May 2019