Driveway tax

This is the tax levied on the restricted use of public highways (pavements) for the entry and exit of vehicles from buildings.

It applies to natural or legal persons (as well as the entities referred to in Article 35.4 of the General Tax Act) who enjoy, use or exploit, to the exclusion of others, the municipal public domain for their own benefit. It also applies to persons providing municipal management services on state-owned public property.

For all matters related to the driveway tax, you must go to the local municipal district office for the place where the driveway is located.

The amount of the fee is calculated, for all purposes, by applying the following formula:

Tax charge = PB x S x T x FCC x FCA x FCH

PB - Basic price

This is the basic driveway tax rate. From 2020 it is €0.4966 per square metre or fraction thereof and per day of use.

S - Surface area in square metres
Calculated with the length of the access in linear metres rounded up and multiplied by a width of 3 metres. If the metres occupied exceed 5 linear metres, the excess metres are counted twice. 

For example, a 7.5 metre access is rounded to 8 metres and the 3 metres over 5 metres are multiplied by two (3 x 2 = 6). In total, we have 5 + 6 = 11 metres. This figure is multiplied by the width of 3 metres: 11 x 3 = *33 m². Thus, 33 m² are counted for the calculation of the area for the driveway tax.

T - Time in days of use
If no minimum duration is established, months of 30 days, quarters of 90 days, holidays and holiday eves of 128 days, semesters or seasons of 180 days and years of 360 days are considered for the calculation of the tax. In other cases, the charge is calculated on the basis of the number of days of actual occupancy.

FCC - Street correction factor. Depending on the category of the street, a correction factor is applied: 

• Street category A = correction factor of 5
• Street category B = correction factor of 3
• Street category C = correction factor of 1.75
• Street category E = correction factor of 1.25
• Street category E, F, Industrial Area, = correction factor of 1

FCA - Correction factor for the type of use according to the following scale:

• In general:

Permanent use = correction factor of 0.1746

Between 8 and 12 hours = correction factor of 0.1358

Up to 8 hours = correction factor of 0.1164

• Garages and parking subject to IAE (business tax) headings 751.1, 751.2 and 751.3 = correction factor of 0.1067
• Car wash and greasing services, car repair shop services, transport agencies and car dealer premises:

Between 8 and 12 hours = correction factor of 0.0970

Up to 8 hours = correction factor of 0.0922

Service station keep clear permits = correction factor of 0.0970

FCH - For residential properties the correction factor is:

• Garage surface area up to 25 m² = correction factor of 0.70
• Between 25 m² and 50 m² = correction factor of 0.80
• Between 50.1 m² and 100 m² = correction factor of 0.90
• More than 100.1 m² = correction factor of 1