Base On-line


Vehicle off-road notification – Vehicle Tax (IVTM)


In order to deregister a vehicle at offices of BASE, the following requirements must be fulfilled:

  • The vehicle must be paying taxes to a municipal area that delegated tax administration to BASE.
    Consult your municipal area
  • Only natural persons may complete this formality. Legal entities must attend Dirección General de Tráfico (Highway Administration).
  • This formality may not be completed for untaxed/immobilized vehicles.
  • Permanent deregistrations may only be completed for missing vehicles that, having not been previously deregistered, are going to now.

Check requirements established by Dirección General de Tráfico.


  • Deregistration request signed by the owner of the vehicle. Where there is more than one owner, it should be signed by all of them.
  • The original of the registration certificate or driving licence and the vehicle licence, or a sworn statement in proof of loss.
  • DNI (Identity card) original and photocopy of the vehicle owner or owners.
  • If a representative is sent to the completion:

Additional documentation

  • If the vehicle licence or permit has been stolen:
    • A photocopy of the report to the police.
  • If the vehicle has any seizure order:
    • Authorisation signed by the person or body issuing the order.


The vehicle is exempt from Dirección General de Tráfico taxes payment, according to Ley (Law) 16/1979, October 2, based on the following assumptions:

  • Once the Scrapping Certificate has been provided, issued by a centre that has been approved to destroy it.
  • Once the vehicle is over 15 years old.

Related formalities