Taxes in Europe Database v2
Tax that has replaced as from 31 December 1988 the municipal road tax (impuesto municipal sobre circulación de vehículos); Royal Legislative Decree No 2 of 5 March 2004.
The whole Spanish Territory.
All classes and categories of mechanically powered vehicles suitable for use on public highways. Expressed in terms of engine rating for tax purposes.
All classes and categories of mechanically powered vehicles suitable for use on public highways.
Expressed in terms of engine rating for tax purposes.
Official vehicles, vehicles for the disabled, diplomatic vehicles, ambulances, tractors, trailers and agricultural machinery, buses and coaches used for public transport.
Local governments may also provide with additional discretionary allowances (up to 75%) to low-polluting cars/fuels.
Varies according to the engine rating for tax purposes.
Super reduced rate
As a general rule, 1st January, except in case of a first vehicle's acquisition.