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Generic Tax Name Motor vehicles tax - Tax on mechanically powered vehicles
Tax name in the national language Impuesto sobre los Vehículos de Tracción Mecánica
Tax name in English Tax on mechanically powered vehicules
Member State ES-Spain
Tax in force since 1988/11/28
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco

Social security contribution Employers
Legal base

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.

Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by



Geographical Scope

The whole Spanish Territory.


Vehicule owners.

Tax object and basis of assessment

All classes and categories of mechanically powered vehicles suitable for use on public highways.

Expressed in terms of engine rating for tax purposes.

Deductions, Allowances, Credits, Exemptions

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.

Rate(s) Structure

Varies according to the engine rating for tax purposes.

Tax due date

As a general rule, 1st January, except in case of a first vehicle's acquisition.

Tax collector

Local Governments.

Special features

Economic function

Environmental taxes

Tax revenue
ESA95 code d29ba + d59da

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 2,243.00 EUR 0.21
2011 2,255.00 EUR 0.21
2010 2,268.00 EUR 0.21
2009 2,256.00 EUR 0.21
2008 2,217.00 EUR 0.20
2007 2,128.00 EUR 0.20
2006 2,048.00 EUR 0.20
2005 1,970.00 EUR 0.21
2004 1,783.00 EUR 0.21
2003 1,708.00 EUR 0.21
2002 1,624.00 EUR 0.22
2001 1,520.00 EUR 0.22
2000 1,415.00 EUR 0.22