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📊 Vehicle tax breakdown
The Special Tax on Certain Means of Transport, commonly known as the Vehicle Registration Tax (Impuesto de Matriculación), is a national tax in Spain whose revenues are delegated to the Autonomous Communities. It is levied on the first permanent registration of new and used vehicles in Spain. The tax amount depends directly on the official CO₂ emissions of the vehicle (measured under the European WLTP standard) and the net value of the vehicle. The tax is ecologically structured: zero-emission electric vehicles and efficient hybrids pay nothing (0%), while high-emission vehicles or heavy SUVs face national tax rates of up to 14.75%, which some regions have increased to 16%.
🔍 How is Spanish registration tax calculated?
The taxable base is the net price invoiced by the dealer (excluding VAT and the registration tax itself). The formula is:
Registration Tax = Vehicle Net Value * Tax Rate based on CO₂ Emissions
The tax rate is set according to CO₂ emission bands:
| CO₂ Emission Band | Standard National Rate | Increased Regional Rate (Catalonia, Asturias, Baleares, Extremadura) |
|---|---|---|
| CO₂ ≤ 120 g/km | 0% | 0% |
| 120 < CO₂ ≤ 160 g/km | 4.75% | 4.75% |
| 160 < CO₂ ≤ 200 g/km | 9.75% | 9.75% |
| CO₂ > 200 g/km | 14.75% | 16.00% |
Because of modern, efficient engines, approximately 50% of new cars registered in Spain are fully exempt from this tax due to emitting less than 120 g/km of CO₂.
📝 Worked examples
Example 1: Mid-range vehicle in Madrid
Profile: Purchasing a compact hatchback in Madrid with a net invoice price of €20,000 and official emissions of 135 g/km CO₂.
- Emission bracket (135 g/km): 4.75%
Example 2: Powerful SUV in Catalonia
Profile: Purchasing an all-wheel-drive SUV in Barcelona with a net invoice price of €40,000 and official emissions of 210 g/km CO₂.
- Emission bracket (210 g/km - Catalonia): 16.00%
The same SUV registered in Madrid would pay €5,900 (14.75% rate), which represents a savings of €500 due to the lower regional rate.
⚠️ Common mistakes
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Calculating the tax on the price including VAT: The registration tax rate is applied strictly to the taxable base (the dealer’s net price before VAT), not to the total cash price.
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Assuming the tax is an additional dealer fee: Most dealers show “drive-away” prices that already include both VAT (21%) and the registration tax. Check the invoice breakdown to confirm that the correct emission-based rate was applied.
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Forgetting family or disability discounts: Large families are entitled to a 50% reduction on the registration tax for passenger cars with 5 to 9 seats. Individuals with certified disabilities are 100% exempt from this tax.
❓ Frequently Asked Questions (FAQ)
All vehicles with official CO₂ emissions **equal to or below 120 g/km** are fully exempt (tax rate of **0%**). This includes all pure electric vehicles (EVs), most plug-in hybrids (PHEVs), and many smaller, fuel-efficient petrol and diesel cars.
Used cars imported into Spain are taxed based on their current book value desglosado by the tax agency's annual depreciation tables (*tablas de Hacienda*). The tax rate (0% to 16%) is determined by the vehicle's original CO₂ emissions under the WLTP test standard.
Recognised large families are entitled to a **50% reduction** in the registration tax on vehicles with between **5 and 9 seats** intended for family use. This discount must be requested before the dealer registers the plates.
The tax is declared and paid online using **Form 576** via the Agencia Tributaria portal. Once processed, the tax office issues a code (CEM) that is required by the traffic authority (DGT) to issue the license plates.
Yes. The Registration Tax is a **one-time** tax paid when the vehicle is first registered in Spain. The **IVTM** (*Impuesto sobre Vehículos de Tracción Mecánica*) is an **annual** road tax paid to the local town hall where the vehicle is registered, calculated based on the car's fiscal horsepower rather than emissions.