Procedure
IVTM - Tax on Mechanically Traction Vehicles: Bonus for non-polluting vehicles
The 75% discount on the tax fee for vehicles classified in the Vehicle Registry of the Directorate General of Traffic as
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What is this procedure?
The 75% discount on the tax fee for vehicles classified in the Vehicle Registry of the Directorate General of Traffic as "Zero Emissions" and "Eco". This classification is included in the Resolution of April 13, 2016, of the Directorate General of Traffic (BOE of 04/21/2016) and established based on the level of polluting emissions of the vehicles.
The classification of these vehicles is as follows:
- ZERO EMISSIONS: L, M1, N1, M2, M3, N2 and N3 vehicles classified in the Vehicle Registry as battery electric vehicles (BEV), extended range electric vehicles (REEV), plug-in hybrid vehicles (PHEV) with a minimum range of 40 kilometers or fuel cell vehicles.
- ECO: M1 and N1 vehicles classified in the Vehicle Registry as plug-in hybrid vehicles with a range of <40km, non-plug-in hybrid vehicles (HEV), vehicles powered by natural gas, vehicles powered by compressed natural gas (CNG) or liquefied petroleum gas (LPG). In any case, they must meet the criteria of the C label.
- M2, M3, N2 and N3 vehicles classified in the Vehicle Registry as plug-in hybrids with a range of <40km, non-plug-in hybrids (HEV), powered by compressed natural gas (CNG), liquefied natural gas (LNG) or liquefied petroleum gas (LPG). In any case, they must meet the criteria of the C label.
Who can apply for it?
This procedure can be requested by anyone who needs it, as long as they meet, where applicable, the requirements indicated in this form.
How much does it cost?
This procedure is not free.
Observations
Vehicle owners must be aware of their tax obligations with the City Council.
This bonus will be valid as long as the subsidized vehicle has not been deregistered from the corresponding public registry.
To be able to enjoy the bonuses included in Tax Ordinance number 3, which regulates the Tax on Mechanically Traction Vehicles (IVTM), interested parties must request their concession, indicating the characteristics of the vehicle, its registration and the cause of the benefit, and they take effect from the year in which they are requested in the same terms provided for in article 4 point 2 of the ordinance.
In the event that the request for any of the bonuses provided for in articles 5, 6 and 7 is made once the receipt, settlement or self-settlement, object of the application of the bonus, has been issued, it will proceed, depending on its collection status, as follows:
- Paid in a voluntary or executive period: the refund agreed upon will only include the part corresponding to the principal payment.
- Pending payment in voluntary period: the taxpayer will pay the tax debt and the refund will be made once the voluntary payment period has ended.
- Pending payment in the enforcement period: the taxpayer will pay the tax debt, which includes the principal payment, the enforcement surcharge, late payment interest and costs. The refund corresponding to the recognition of the bonus will only include the part corresponding to the principal payment.
Organizations involved in this procedure
Check which organization initiates the procedure, which is responsible for it and which resolves it.
Responsible
Organization responsible for managing the procedure.