Cambio de titularidad de vehículo (DGT) (vehicle ownership transfer)

Legal basis and things to bear in mind

• THERE ARE TWO PARTIES UNDER A DUTY, not one. The ACQUIRER has 30 days to apply for the renewal of the registration document (art. 32.3 RGV). The TRANSFEROR has 10 days to notify the transfer (art. 32.1), and if they fail to do so they CONTINUE TO BE TREATED AS THE HOLDER for traffic purposes until the buyer registers it. In an inheritance the period is 90 days at both stages (art. 32.6).
• THE EXPENSIVE PART FOR THE SELLER IS NOT THE FINE FOR NOT NOTIFYING, which is minor. It is that, still being the holder, they get the request to identify the driver: failing to answer it is a VERY SERIOUS offence (art. 77.j LTSV), with a fine of double the original one if it was minor and triple if it was serious or very serious (art. 80.2.b), and without the early-payment discount of the abbreviated procedure (art. 93.2). That is the argument for selling them the notification of sale.
• Without the transfer, vehicle fines and penalties will continue to fall on the registered owner. If you are selling, also use notificacion_venta_dgt to protect yourself.
• The applicable rate is 1.5 of Group I (change of holder of the registration document), not 4.4, which is for duplicates. Mopeds go under 1.2. The reduced rate does NOT extend to motorcycles up to 125 cc, nor to light trailers, nor to historic vehicles: Group I only reduces the rate for mopeds and for mergers or demergers (rate 1.6). The amounts come from the table on the DGT website, because the consolidated text in the BOE is frozen at 2018: the amounts are updated each year by the Budget Act.
• There is NO large-family discount on this tasa. The art. 5 of Ley 16/1979 is a closed list and its only reduction is 80 % on medical and psychological grounds; the word "numerosa" does not appear once in the whole act. The 50 % people remember is a different thing: a 50 % reduction of the BASE of the registration tax on FIRST registration (art. 66.4 of Ley 38/1992). And here it works the other way round: if the car was registered with that reduction less than four years ago, selling it triggers an obligation to self-assess the tax (art. 65.3).
• Once the deadline passes there is NO €200 fine. The conduct is not classified as serious or very serious, so it is minor and the ceiling is €100 (art. 80.1 LTSV). What does happen, and is worse, is that the vehicle is immobilised (art. 32.3 RGV). The art. 76.s that used to be cited punishes driving with a suspended licence.
• Purchase/sale between individuals: the ITP has to be settled first, on modelo 620 or 621 depending on the region (not the 600, which is the general one). The 4 % is only the DEFAULT state rate for movable property, for where the region has not approved its own (art. 11.1.a TRLITPAJD); several regions apply fixed amounts by engine size and age. And the base is not the contract price: it is the average sale prices approved by an annual Order.
• Purchase from a PROFESSIONAL: there is no ITP, because the transaction goes through VAT and is not subject to transfer tax (art. 7.5 TRLITPAJD). And if the client SELLS to a dealer who acquires the vehicle for resale, the transfer is EXEMPT (art. 45.I.B.17). In those two situations no ITP receipt can be asked of them.
• Inheritance: no ITP (it is subject to ISD), but DGT tasa applies. Attach notary deed of declaration of heirs or public deed.
• Historic vehicle (>30 years + RD 1247/1995): it does NOT get a reduced tasa at the DGT, because Group I only provides one for mopeds and for mergers or demergers. What some autonomous communities do offer is an ITP discount.
• Company or leased vehicle: additional documentation (deed/power of attorney, expired leasing contract).