The special tax on certain means of transport (article 65 of Ley 38/1992) is an indirect excise tax levied on the first definitive registration of:

(a) Vehicles, new or used, fitted with engines for propulsion.
(b) New or used craft and pleasure or water sports craft and vessels of more than eight metres in length.
(c) Jet skis whatever their length.
(d) New or used aeroplanes, light aircraft and other aircraft, fitted with a mechanical engine.

The taxable base of new means of transport shall consist of the taxable amount for the purposes of Value Added Tax, equivalent tax, or consideration paid by the purchaser. In the case of used means of transport, by the market value on the date of chargeable charge.

The special tax on certain means of transport is a concerted tax that is governed by the same substantive and formal rules established in Ley 38/1992. However, the Historic Territories may increase tax rates up to a maximum of 15 per cent of the rates established at any time by the Spanish Government. It is required by the respective Territorial Administration when the tax domicile of the natural or legal person carrying out the taxable event is located in Basque territory (article 33 of Ley 12/2002 and 7/2014).