Vehicle Emissions Details
📊 CO₂ Tax Calculation Breakdown (Catalonia)
How is the Vehicle CO2 Emissions Tax calculated in Catalonia in 2026? Originally approved by the Parliament of Catalonia under Climate Change Act 16/2017, this annual green tax aims to discourage the use of highly polluting combustion vehicles. It directly affects passenger cars (M1), light commercial vans (N1), and motorcycles owned by individuals or corporations residing fiscally in Catalonia. The tax is calculated using progressive rates based on the grams of carbon dioxide emitted per kilometer (g/km) listed on the vehicle’s official inspection card (tarjeta ITV). The tax kicks in for emissions above 120 g/km, below which vehicles are completely exempt. To get a complete overview of the recurring fees affecting your vehicle in Spain, we recommend estimating your local annual municipal tax using the Road Tax (IVTM) Calculator and checking initial registration surcharges with the Vehicle Registration Tax Calculator.
🔍 ATC CO2 Tax Brackets & Rates in Catalonia
The tax is calculated progressively for each gram of CO2 emitted above the 120 g/km threshold:
- Slab 1 (Up to 120 g/km):
- Completely exempt. Rate: €0.00.
- Slab 2 (120 to 140 g/km):
- Tax rate of €0.55 per g/km exceeding the 120 g/km baseline. The maximum cost in this bracket is €11.00.
- Slab 3 (140 to 160 g/km):
- Tax rate of €1.10 per g/km exceeding 140 g/km, accumulating the €11.00 from the previous slab.
- Slab 4 (160 to 200 g/km):
- Tax rate of €2.20 per g/km exceeding 160 g/km, accumulating the rates of all previous slabs.
- Slab 5 (Above 200 g/km):
- Tax rate of €2.75 per g/km for all grams exceeding the 200 g/km threshold.
📝 Worked Examples
Example 1: Moderate emissions compact car (Hybrid)
Profile: Carlos, a resident of Barcelona who owns a petrol hatchback emitting 135 g/km of CO₂.
- Region: Catalonia | Vehicle type: Passenger Car
- Certified emissions: 135 g/km | Taxable grams: 135 – 120 = 15 g/km
- Calculation: 15 g/km × €0.55 = €8.25
Example 2: Mid-size diesel sedan
Profile: Laura, residing in Girona who drives a diesel sedan with certified emissions of 150 g/km of CO₂.
- Region: Catalonia | Vehicle type: Passenger Car
- Certified emissions: 150 g/km
- Slab 2 (120-140 g/km): 20 g/km × €0.55 = €11.00
- Slab 3 (140-150 g/km): 10 g/km × €1.10 = €11.00
- Total accumulated: €11.00 + €11.00 = €22.00
Example 3: Large SUV or high-performance sports car
Profile: Albert, residing in Tarragona owning a large SUV emitting 220 g/km of CO₂.
- Region: Catalonia | Vehicle type: Passenger Car
- Certified emissions: 220 g/km
- Slab 2 (120-140 g/km): 20 g/km × €0.55 = €11.00
- Slab 3 (140-160 g/km): 20 g/km × €1.10 = €22.00
- Slab 4 (160-200 g/km): 40 g/km × €2.20 = €88.00
- Slab 5 (200-220 g/km): 20 g/km × €2.75 = €55.00
- Total accumulated: €11.00 + €22.00 + €88.00 + €55.00 = €176.00
⚠️ 4 Common Mistakes for Vehicle Owners
- Assuming the CO2 tax applies nationwide in Spain: This is a very common misconception. This green carbon dioxide tax is a regional tax exclusive to the Catalonia Tax Agency (ATC). If your registered vehicle address at the DGT is in Madrid, Valencia, or Seville, you are not subject to this annual payment.
- Confusing the tax with the registration tax: The registration tax (impuesto de matriculación) is paid only once when buying and registering a new car anywhere in Spain. In contrast, the Catalonia CO2 emissions tax is a recurring annual fee, similar to your town hall’s municipal road tax (IVTM).
- Expecting to receive paper payment letters by post: The Catalonia Tax Agency does not standardly send paper payment notifications through the post. It is the vehicle owner’s responsibility to check the vehicle census registry online on the ATC portal to check if there are unpaid bills.
- Expecting older vehicles with small engines to be exempt: It does not matter how old your vehicle is or if its commercial value is low. The tax is calculated solely based on the CO2 emissions printed on your ITV card. Many older petrol cars from the late 90s emit over 160 g/km, resulting in substantial bills.
🏠 Special Scenarios in Catalonia
Exemption for Battery Electric Vehicles (ZERO Label)
Electric vehicles (BEV), range-extended electric vehicles (EREV), and hydrogen fuel cell vehicles do not produce tailpipe emissions (0 g/km of CO₂). Consequently, they fall into the first exempt bracket and enjoy a permanent 100% exemption from the Catalonia CO2 emissions tax.
Reductions for Large Families and Disabled Owners
Vehicles adapted for wheelchair users or registered under the name of individuals with a certified severe physical disability are fully exempt. Additionally, members of recognized large families (familias numerosas) who require large vehicles with more than 5 seats can apply for tax reductions, subject to household income limits.
📋 What This Means for You
If you are moving your residence to Catalonia
Be sure to check the CO2 emissions rating of your vehicles before registering your new address with the DGT. Moving a high-emissions SUV or performance vehicle to Catalonia will trigger an annual green tax bill that can exceed €150 per car.
If you are shopping for a used hybrid car
Look closely at the vehicle inspection document (tarjeta ITV) to verify the emissions figure under the NEDC or WLTP standard. Knowing the exact figure will help you budget for the recurring annual green tax and calculate your vehicle’s real running costs.
❓ Frequently Asked Questions (FAQ)
Any individual residing in Catalonia who owns a passenger car, van, or motorcycle as of December 31st of each year is liable for the payment. Companies with a registered business address in Catalonia are also subject.
Exemptions apply to state and municipal vehicles, emergency vehicles, adapted transport for disabled individuals, classic cars registered as historic, and any vehicle with emissions under 120 g/km.
Payments are processed online on the Agència Tributària de Catalunya (ATC) website using a debit card, Bizum, or by setting up a direct debit, which grants a 2% discount on the total tax amount.
The ATC uses the emissions value recorded on the vehicle's official ITV card. If your vehicle was registered under the older NEDC testing cycle, that value applies. Newer vehicles certified under WLTP will use that standard.
Yes. Motorcycles are taxed under the same progressive scale as passenger cars. The tax is exempt for emissions under 120 g/km and increases based on the excess emissions (from €0.55/g up to €2.75/g).
If a vehicle is temporarily deregistered (baja temporal) at the DGT for a portion of the tax year, the ATC will pro-rate the annual tax amount based on the number of days the vehicle was active.
Yes. ITV inspection stations do not share tax databases with the Catalonia Tax Agency, meaning you can pass the inspection. However, the ATC will continue to claim the tax debt plus late fees.
Yes. The legal taxpayer responsible for paying the ATC is the leasing company that owns the vehicle. However, leasing companies typically pass this cost directly onto the customer by adding it to the monthly contract fees.