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Tax relief and exemptions – Vehicle Tax (IVTM)

Disability exemptions

  • Those vehicles registered in the name of a person with disabilities at a level equal to or higher than 33%, for their exclusive use. This exemption applies to vehicles driven by and those used for transport of people with disabilities.
  • This exemption cannot be used for more than one vehicle simultaneously.
  • Those vehicles for people with reduced mobility, with a maximum tare of 350 kg and a maximum speed on the flat of 45 km/h. The vehicle must be designed and built specially (not just adapted) for use by individuals with a physical dysfunction or disability as described in the general vehicle regulations (A, annex II of the Reglamento General de Vehículos, approved by Royal Decree 2822/1998, 23 December).


  • A photocopy of the DNI of the vehicle’s owner.
  • A photocopy and the original of the vehicle licence.
  • A statement, signed by the owner of the vehicle stating that they do not own any other vehicle to which this exemption has been ceded, and that the vehicle is for their exclusive use and will be driven by the owner personally or be used to transport the owner.
  • A photocopy and the original of the certificate confirming a level of disability equal to or higher than 33%, issued by the appropriate administrative body

Agricultural vehicle exemptions

  • Tractors, trailers, flatbed trailers and machinery, if they have are officially registered as agricultural machinery in the Sección de Agricultura del Departamento de Agricultura, Ganadería y Pesca (Agriculture Section of the Department of Agriculture, Fisheries and Farming) of the Generalitat de Catalunya (Autonomous Government of Catalonia).


  • Vehicle licence.
  • Log book.
  • Agricultural technical inspection record or certificate of registration in the agricultural machinery register.

Tax relief

Tax relief is approved in the municipal byelaws of the local councils. Each local council decides which to apply and is responsible for the regulation and management. It can be:

  • Up to 100% for age of vehicle, for classic vehicles and those at least 25 years old, from the date of manufacture or, if this is unknown, from the date of the first registration or that when similar vehicles or variants were no longer manufactured.
  • Up to 75% of the tax corresponding to fuel type, depending on the characteristics of the engine, fuel consumption and environmental impact.


  • Vehicle licence.
  • Log book.


Related formalities