We can define the taxes that a caravan pays in what are necessary at the time of registering it and those that are necessary once the vehicle is already registered.
The VAT or Value Added Tax is paid as long as the vehicle is new, and if the vehicle is second-hand and comes from an import and the invoice does not show REBU VAT, we will have to pay it as well.
There are exemptions for reduced mobility, check with your community administration.
The REBU VAT is calculated on the difference between the purchase and the sale. Therefore, if we have had a capital gain between the purchase and the sale, the 21% is applied to this capital gain.
It depends on how the seller makes the invoice to us so that it has VAT REBU or not. In turn, this will depend on how the vehicle has been acquired by it.
If we acquire the second-hand vehicle from a professional in Spain who in turn also bought it from a private individual, this vehicle will also have a VAT REBU.
If the caravan is second-hand and the sale is made between individuals, a tax will be charged, calculated on the sale value that depends on each Autonomous Community. In Madrid it is the 4% of the sale price between individuals.
At the time of registering the vehicle we have another tax, but at a very low cost compared to VAT, due to traffic procedures to register the caravan.
The IVTM, Tax for mechanical traction vehicles, or as it is commonly known "number" is the tax paid by all those who have a mechanical traction vehicle to their town hall annually. This tax depends on the characteristics of the vehicle and on each municipality.
IMPORTANT if a trailer has a load capacity of less than 750kg, you do not have to pay IVMT, this is not that the trailer has a MMA greater or less than 750kg, but rather that its load capacity, (Difference between TARE and the MMA) is greater than 750kg.
Many municipalities collect this tax without having to collect it since the vast majority of caravans in Spain do not exceed a load capacity greater than 250kg, and it is already a high value.
Other annual expenses of a motorhome that are not taxes but are mandatory if we want to circulate with it are Civil liability insurance and ITV (First at 6, then every 2 and from 10 years annually).