Legal tip 59. Motor vehicle tax in Spain
Monday, March 23, 2009 @ 1:15 PM
Tax on motor vehicles is a direct tax, established in Spain, municipally owned, mandatory and which management is fully carried out by Local Councils.
It is a tax levied on ownership of motor vehicles, which are suitable for circulating in public roadways
The regulation of this tax is in the Local Treasures Act. (Real Decreto Legislativo 2 / 2004 of March 5).
The classification of a vehicle as being suitable for roadways circulation is dependant on being registered in the corresponding registry. Collection or antique units are not levied by this tax.
Tax payers are those individuals or entities appearing as holders in the log book.
The tax amount is calculated under a tariff table. The table assigns every type of vehicle a minimum amount to pay. This minimum amount depends on: the output tax of the vehicle, the number of seats, cargo capacity and engine capacity.
Every type of vehicle has a different criterion for the calculation of the minimum:
Cars (output-power)
Bus (seats available)
Trucks (usable load)
Tractors (power tax)
Trailers and semi trailers (usable load)
Mopeds and motorcycles (cubic capacity)
Local Councils can increase the quotas established in the table above with a coefficient, whose limit is set by law depending on the population of the municipality.
There are some subsidies to the taxpayer depending on the type of fuel consumed by the vehicle and the characteristics of the engines, all in relation to their impact on the environment.
The tax period coincides with the calendar year, accrued on January the 1st.
Management of the tax corresponds to the Local Council which corresponds to the address mentioned in the circulation permit.
Coches de caballo in Seville