What is IVTM?
IVTM is levied on the owners of vehicles suitable for use on public thoroughfares.
Who must pay this tax?
IVTM must be paid yearly by the owners of vehicles who are registered as such (individuals or legal entities who figure on the vehicle licence) at the Dirección General de Tráfico (Highway Administration), and to whom none of the exemptions established in article 93 of the Texto Refundido de la Ley Reguladora de las Haciendas locales (Revised text of the Regulatory Law of Local Revenue Agencies) apply.
When must it be paid?
Each local council sets due dates in its tax byelaws. After the deadline for payment, the tax will be enforced, with corresponding surcharges and interest for late payment.
Where and how must it be paid?
At the collaborating entities listed on the official payment form using one of the following methods of payment:
- In person, at branch offices of the financial institutions.
- ATM, if the collaborating entity offers this service.
- Phone banking, if the collaborating entity offers this service.
- Internet, by bank transfer or using a debit or credit card.
Go to Payment of taxes and other revenue.
The official payment form sent by BASE via surface mail, is needed to complete the transaction. If you do not receive this form you can request a copy from any of the BASE offices.
Sample official payment form (pdf)
Notice: Payment must be made within the period stipulated on the official payment form. After this period you can request a new document, depending on the status of your tax file.
Regulation of IVTM
IVTM is regulated by:
- The Texto Refundido de la Ley Reguladora de las Haciendas Locales (Revised text of the Regulatory Law of Local Revenue Agencies), approved in the Royal Legislative Decree 2/2004, of 5 March (articles 92 to 99);
- The tax byelaws of the local councils, which set taxation percentages (within the limits established by law) and determine concrete matters and formalities for management and collection.
FAQs - Frequently asked questions
1. If I register or declare a vehicle off-road, must I pay the full IVTM quota?
3. Do I have the right to have a refund of IVTM on transferring a vehicle?
4. What should I do if I have sold a vehicle and the tax bill still arrives in my name?
5. Why must I pay IVTM in a municipal area where I do not live now?
6. When can I request exemption from IVTM?
8. I have registered a second-hand vehicle but I have not received the tax bill. What should I do?
9. How do I register a vehicle notified as off-road?
1. If I register or declare a vehicle off-road, must I pay the full IVTM quota?
In the following cases the amount of IVTM payable is calculated quarterly, taking into account only those that have not fully passed:
- For the purchase of a new vehicle the month of registration is the starting point. For example, if the vehicle is bought in April, the tax is for three quarters.
- When the vehicle is declared off-road, the remaining quarters of the year are discounted, from the time the declaration is registered in the Registro de la Dirección General de Tráfico (Registry of the Highway Administration). For example, if the vehicle is declared off-road in April, the amount to pay is that of two quarters.
- If the vehicle is temporarily declared off-road, due to robbery or theft, the same calculation as above applies.
2. How do I remove a vehicle from the IVTM register when it has been sent to the breaker’s yard, sold or is temporarily off-road?
You should go to the Dirección General de Tráfico (Highway Administration), which is the competent authority, and present the documents of the vehicle (vehicle licence and log book) and the additional documentation depending on the reason for unregistering.
When the vehicle is taken to a breaker’s yard recognised by the Generalitat, the yard is responsible for informing the Dirección General de Tráfico.
Consult Off-road notification of vehicle.
3. Do I have the right to have a refund of IVTM on transferring a vehicle?
No refund is given on transfer of a vehicle. Whoever is the owner on 1 January must pay the full tax bill, with no pro rata rights.
Additionally, a vehicle is not considered sold until the change of name is registered at the Dirección General de Tráfico (Highway Administration).
Consult Transfer of vehicle.
4. What should I do if I have sold a vehicle and the tax bill still arrives in my name?
When there is a transfer of a vehicle between individuals, the seller has 10 days to notify the corresponding office of the Dirección General de Tráfico (Highway Administration), depending on their home address or where the vehicle has been registered.
If the seller does not comply with this obligation, they will continue to be considered the owner of the vehicle.
Consult Transfer of vehicle.
5. Why must I pay IVTM in a municipal area where I do not live now?
Article 97 of the Texto Refundido de Ley Reguladora de las Haciendas Locales (Revised Text of the Regulatory Law of Local Revenue Agencies), approved by Real Decreto Legislativo (Royal Decree) 2/2004, 5 March, establishes that management of the tax corresponds to the local council of the address where the vehicle licence is registered.
The tax payer should notify the Dirección General de Tráfico (Highway Administration) of change of address.
Consult Change of address.
6. When can I request exemption from IVTM?
Exemption can be requested:
- For disabled persons,
- For agricultural vehicles.
Consult IVTM tax relief and exemptions.
7. My vehicle is more than 25 years old. Can I consider that it is eligible for 100% tax relief, according to article 96.6 of the LRHL?
Article 95.6 of the Texto Refundido de la Ley Reguladora de las Haciendas Locales (Revised Text of the Regulatory Law of Local Revenue Agencies), approved by the Real Decreto Legislativo (Royal Decree) 2/2004, 5 March, allows local councils to regulate, in their byelaws, tax relief of up to 100% for vehicles more than 25 years old.
This means that, first, it is necessary to confirm that this relief is included in the tax byelaw regulating IVTM. If this is the case, it is necessary to check the percentage applicable (up to 100%) and the minimum age required for the vehicle (always above 25 years).
Consult IVTM tax relief and exemptions.
8. I have registered a second-hand vehicle but I have not received the tax bill. What should I do?
This tax must be paid by the person who owned the vehicle on 1 January. For example, if you buy a vehicle in May, you will not figure as the new tax payer until 1 January the following year.
9. How do I register a vehicle notified as off-road?
You must make the payment in the same way as for registering new vehicles, taking into account the corresponding quarterly periods.
Consult Rebuilding of vehicle.