Tax on motor vehicles (IVTM)

The owner (the person who is on the vehicle registration document) of a registered vehicle: car, van, motorbike or moped, bus, lorry, tractor, trailer or semi-trailer towed by other vehicles... 

The person who owns the vehicle on 1 January must pay the full amount of the tax, even if there is a change of ownership of the vehicle later on.

Bicycles do not have to pay this tax.

IMPORTANT: Your vehicle registration document (green) must not be confused with your  driver’s licence (pink). Nor should it be confused with the technical inspection card (technical file) issued by the Department of Labour and Industry of the Government of Catalonia, which includes the vehicle characteristics and the regular technical inspections it has undergone throughout its life.

You can find the amount to be paid in the tax byelaws. This amount is established according to the type of vehicle (as indicated in its technical file).

In the cases of:

New vehicles or registration of a vehicle that has been stolen and temporarily deregistered: the proportional part of the IVTM corresponding to the amount payable for complete quarters must be paid. In other words, if the vehicle is new, the tax is counted from the date of acquisition. However, if it is a vehicle that has been deregistered before, the tax is calculated from the day the self-assessment is filed until 31 December. 

Vehicles that are permanently deregistered (and no longer road-worthy): the amount to be paid is the part proportional to the number of quarters that the vehicle has been registered during the year. If the IVTM has already been paid, you can apply for a refund of the quarters subsequent to the date of the deregistration, at any Barcelona City Council registry.

This payment is made once a year.

• The person who owns the vehicle on 1 January must pay the full amount of the IVTM, even if there is a change of ownership of the vehicle later on.
• The tax must also be paid when buying a new vehicle.

At the city or town council for the municipality of the address shown on the vehicle’s registration certificate.

Changes of address are made through the Provincial Traffic Prefecture. The correct address must be stated in order to always receive all communications and notices from both the Directorate General of Traffic and the City Council.

For further information about the requirements and the necessary documentation, please visit www.dgt.es

Vehicle transfers are carried out through the Provincial Traffic Prefecture.

• You must have first paid the motor vehicle tax.
• The person transferring ownership and the person acquiring the vehicle must jointly complete and sign the application form for the change of ownership, provide all the documentation and pay the fee at the Traffic Prefecture.
• Once the change of ownership has been made, the tax on the transfer of ownership of used vehicles must be paid.

You can find the requirements and the necessary documents and download the form at www.dgt.es

In the cases of exemption from the tax, as well as vehicles declared historic with a 100% discount on the amount of the tax, you must provide a certificate that must be obtained from the Barcelona Municipal Tax Office.

• The person who has custody of a vehicle until it is awarded to the heirs of its owner must notify the Provincial Traffic Prefecture and provide the necessary documentation.
• When awarded to the heir, the definitive change of ownership must be processed. 

Further information available at www.dgt.es.
 

When a vehicle is sold or transferred, the person selling the vehicle has 10 days to notify the Provincial Traffic Prefecture. 

• If the sale was carried out between private individuals, the seller must provide the buyer with the vehicle documentation, the purchase contract and proof of being up to date with the payment of the motor vehicle tax. 
• If the sale was to a company that buys and sells vehicles or to a vehicle dealership, the person selling the vehicle must also request the temporary deregistration due to a transfer. In both cases, the vehicle may not be driven until the change of name on the vehicle’s registration certificate has been formalised.

Permanent and temporary deregistrations are processed at the Provincial Traffic Prefecture.

Permanent deregistration:

• If the vehicle is sent to be scrapped.
• If the vehicle is transferred to another country.

Temporary deregistration:

• If a vehicle is given to a dealer
• If the vehicle has been stolen.

Vehicles that have been temporarily deregistered cannot be driven.

For further information about the requirements and the necessary documentation, please visit www.dgt.es