Emissions fix the band (art. 70.1); the region fixes the rate (art. 70.2).
Registration tax
€1,330.00
Band
2nd
Rate applied
4.75 %
Breakdown of the Spanish registration tax
Taxable base (art. 69)€28,000.00
Band (art. 70.1)121 to 159 g/km2nd
Rate (art. 70.2)4.75 %
Tax payable€1,330.00
The same vehicle in all three territories at the State fallback rate
TerritoryRateTax
Mainland and the Balearics4.75 %€1,330.00
Canary Islands3.75 %€1,050.00
Ceuta and Melilla0.00 %€0.00
  • The rate shown is the STATE FALLBACK. Your region may have approved its own, and then that one applies.
Adjustment: your region's rate

Article 70.2.a) applies whatever rate the region approved first. The State table governs only where the region approved none, so the figure above is a fallback and not «the rate».

Emissions are evidenced by the maker's certificate or the vehicle's technical card (art. 70.7). Below 120 g/km the State rate is zero.

Spanish registration tax by Calculadora Capital