We continue our line of blogs in which we try to explain the basic taxation concepts in Spain. Today, we will talk about the Tax on mechanised vehicles (road tax) in Spain. What is it and when does it apply? But also when is there also some kind of deductions or when are you exempt from paying this tax?

fiscal advisers Marbella

The IMVT (Spanish abbreviations for the Tax on mechanised vehicles) also known as road tax, may also be referred to when talking about the car seals.

The definition in this case is quite simple, it is a direct tax, issued by the town halls of each municipality that encumbers the ownership of those vehicles that are ready to circulate through the public roads, in other words, it is necessary whenever you have a car which you wish to drive through the streets of your town.

 

It is clear this is an obligatory tax, in principle for mechanised vehicles, there are some other particular cases not subject to this tax. Which one? Three in specific:

  1. All those motor vehicles that might be considered as historic cars.
  2. Those vehicles that are not suitable to be driven, and are thus unregistered.
  3. The case may be that certain vehicles, due to some specific circumstance, have a permit to circulate during a certain period of time, which in this case are not subject to this tax on mechanised vehicles.

 

With regard to the amount of this tax, we can clarify that it is not the same amount for all vehicles. Different factors are taken into account such as cylinder capacity, power load or tax burden. Should you have any doubt and you wish us to analyse your particular case, do not hesitate to contact our team of tax advisors and lawyers in Marbella, Malaga, Spain.

 

To close off this topic, we would like to clarify in which cases you may be exempt from paying the Tax on mechanised vehicles or you may have some bonus:

In the first place, owners of a vehicle that have a degree of disability of more than 33%.

In the introduction of this post, we were talking about bonuses in accordance with the specific features of the motor and the type of petrol the car uses, in relation with the environmental impact.

Large families may also apply for a bonus, in this case of 50%.

 

As we commented already, you can also ask an expert so that he can advise you on how to file the tax and how much the corresponding sum is.