| Taxable base (art. 69) | €28,000.00 |
| Band (art. 70.1)121 to 159 g/km | 2nd |
| Rate (art. 70.2) | 4.75 % |
| Tax payable | €1,330.00 |
| Territory | Rate | Tax |
|---|---|---|
| Mainland and the Balearics | 4.75 % | €1,330.00 |
| Canary Islands | 3.75 % | €1,050.00 |
| Ceuta and Melilla | 0.00 % | €0.00 |
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.