The Vehicle Tax in Spain (Spanish: IVTM) is a mandatory annual fee that all car owners must pay, regardless of whether they are individuals or companies.
In January 2022, important changes were made to the transport tax system, as a result of which the amount of the tax became dependent on WLTP (Harmonized Procedure for Testing Passenger Cars for Emissions) standards. As a result, tax rates have been revised and are now based on CO₂ emissions data obtained using the WLTP methodology.
Thus, the calculation of transport tax is now carried out on the basis of the following indicators:
WLTP emissions | Tax |
Up to 120 G/KM CO₂ | 0% |
121 to 159 G/KM CO₂ |
4,75% |
160 to 199 G/KM CO₂ | 9,75% |
From 200 g/KM CO₂ | 14,75% |
The responsibility for paying this tax rests with the owner of the car. When purchasing a used vehicle, the new owner must start paying tax from the beginning of the next year.
If the owner changes his place of residence and moves to another municipality, he must update the tax address of the vehicle within 15 days.
The following categories are exempt from transport tax:
Transport tax is paid in the municipality where the vehicle is registered. There are several payment methods: through bank branches, on the website of the tax service, in the municipality itself or using online services.
Transport tax must be paid for the period from January 1 to December 31 of the following year, and it is usually levied in the last three months of the current year. Penalties are provided for late payment of tax.