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Spanish Road Tax (IVTM) Calculator

Work out the IVTM on a car, motorcycle, van or trailer from the national tariff and your council’s coefficient, with the quarterly proration if you registered or deregistered it this year. If you do not know your fiscal horsepower, the calculator works that out too.

Article 95.4 lets your council multiply the national tariff by a coefficient of up to 2, and set a different one for each class and each band. If it has approved none, the tariff applies as written: leave this at 1.

Payable this year
€34.08
Full year’s cuota
€34.08
Did anything happen to the vehicle this year?

Only three situations split the cuota into natural quarters, and a sale is not one of them.

Not sure how many fiscal horsepower you have?

The figure is printed on the registration document and on the technical sheet, but it can also be worked out. Annex V of the Vehicle Regulations makes it depend only on engine geometry, not on power: almost every current car and motorcycle is four-stroke.

Fiscal horsepower: 10.73 CVF

Exemptions and reliefs

Exemptions are set by statute and hold across Spain. Reliefs exist only where your council has approved them in its ordenanza, so they are entered here as a percentage.

From the national tariff to what you pay

Cuota from the statutory tariff (article 95.1)€34.08
With the municipal coefficient (× 1)€34.08
Full year’s cuota€34.08
Natural quarters you are charged for4/4
Total payable€34.08

The coefficient and the reliefs are decided by each of Spain’s 8,131 councils in its own ordenanza fiscal, published every year in the provincial gazette. There is no citable national register of them, so we would rather ask you than invent a figure: the default here is the national tariff, which is exactly what article 95.5 orders where a council has approved no coefficient.

Indicative calculation. Not tax advice.

Video: how to use the calculator

1

Whoever is on the registration document pays it

Article 94 does not mention the owner, the driver or whoever insures the vehicle: the taxpayer is the person the vehicle stands to "en el permiso de circulación", the registration document. Article 96.2 then charges the tax on the first day of the calendar year. Put the two together and you get the rule that settles almost every question about this tax: whoever appears on the registration on 1 January owes that whole year. Article 97 adds the other thing nobody checks: the council entitled to charge it is the one for the address on the registration document, not where you live now and not where the car is kept. Moving house does not move the tax until the document changes.

2

The tariff is national and has stood unchanged since 2004

Article 95.1 sets a tariff with six classes: cars by fiscal horsepower, buses by seats, lorries and trailers by payload, tractors by fiscal horsepower, and mopeds and motorcycles separately. The smallest car pays 12.62 € and the largest 112 €. What is striking is that those are literally the 2004 figures: article 95.2 allows the Budget Act to change them and in twenty-two years it never has. Only article 99 has been amended at all, back in 2006. That is why the national table looks so little like the bill that arrives.

3

The municipal coefficient, and why it is not one number

Article 95.4 lets councils multiply those cuotas by a coefficient "which may not exceed 2". The sentence that follows is the one people skip: they may set a coefficient for each class of vehicle and, within each class, a different one for each band. Madrid is the perfect illustration. On top of the national 12.62 / 34.08 / 71.94 / 89.61 / 112 €, its 2026 table charges 20 / 59 / 129 / 179 / 224 €, which implies coefficients climbing from just under 1.6 to exactly 2. One city, one class, five different multipliers. And where a council has approved none, article 95.5 orders the tariff to be charged as written.

4

Fiscal horsepower has nothing to do with power

This is the figure every council page asks you for and none of them explains. Annex V of the Vehicle Regulations gives the formula: for a piston engine, CVF = 0.08 × (0.785 × D² × R)^0.6 × N, where D is the bore, R the stroke and N the number of cylinders. Since 0.785 × D² × R is exactly the swept volume of one cylinder, the formula depends only on unit displacement and cylinder count, both of which are on the technical sheet. The consequence is strong: power appears nowhere in it. A 1.4 turbo making 150 hp has the same fiscal horsepower as a 1.4 naturally aspirated making 90, because the turbocharger changes no dimension. A two-stroke engine uses 0.11 instead of 0.08, so it pays more on the same displacement.

5

And that produces the most expensive step in the table

A 999 cc engine split across three cylinders gives 7.82 CVF and lands in the band below eight: 12.62 € of national tariff. The same 999 cc across four cylinders gives 8.78 CVF and jumps to the next band: 34.08 €. Identical displacement, nearly triple the tax, and the only difference is how many pieces the engine was divided into. For an electric motor the formula changes shape: annex V settles it with CVF = Pe / 5.152, with power in kilowatts. That puts any electric car above 103.04 kW in the top band of the table, the one from 20 CVF upwards, and explains why electric cars depend so heavily on the environmental relief the larger cities choose to grant.

6

Only three situations split the cuota into quarters

Article 96.3 divides the cuota "por trimestres naturales" in three cases, and the list is closed: first acquisition, permanent deregistration, and temporary deregistration after theft. Register in May and you pay three quarters, the one the registration falls in and those that follow. Deregister in July and you pay three, from January through the quarter of the deregistration inclusive, the refund starting from the next one. A sale is not on that list. So selling in February refunds you nothing, and buying second-hand in November costs you no IVTM at all that year. A voluntary temporary deregistration, the kind you use to lay a car up, does not prorate either: only theft does.

7

Exemptions and reliefs are two different things

The exemptions sit in article 93, hold across Spain and do not depend on your council: official vehicles, diplomatic ones, ambulances, vehicles for people with reduced mobility, vehicles registered to a person with a disability of 33 % or more, urban public transport buses with more than nine seats, and machinery holding an agricultural inspection record. Note paragraph 2: the disability and agricultural exemptions have to be applied for, so they do not operate on their own, you claim them with the relevant certificate and the tax keeps accruing until they are granted. The disability exemption also covers one vehicle at a time. The reliefs in article 95.6 are the opposite: they exist only where your council has created them, and the statute sets only the ceilings, up to 75 % on fuel type, up to 75 % on engine characteristics, and up to 100 % for historic vehicles or vehicles twenty-five years old or more.

8

Without the bill paid, the traffic authority will not change the keeper

Article 99, in the wording given to it by Act 36/2006, is what turns this municipal tax into a practical problem. Provincial traffic offices will not process a change of keeper until the registered keeper evidences payment of the previous year’s IVTM, and registering a vehicle requires the same evidence. In practice councils report non-payment to the vehicle register once the voluntary payment period closes, and the absence of an entry is what serves as evidence. If you are buying a second-hand car, that is the receipt worth seeing before you sign anything.

Worked example

Example: a car of 13.5 fiscal horsepower in a municipality applying a coefficient of 1.8. The article 95.1 tariff for the 12 to 15.99 CVF band is 71.94 €, which the coefficient turns into 129.49 € a year. Held all year, that is what you pay. Registered in April, the article 96.3 proration charges three quarters: 97.12 €. Permanently deregistered in March, you pay a single quarter: 32.37 €. And sold in March, you pay the full 129.49 €, because a sale does not prorate and you held the registration on 1 January.

Frequently asked questions

How much is Spanish road tax?
It depends on the vehicle and the municipality, so there is no national figure. The article 95.1 tariff runs from 12.62 € for the smallest car to 112 € for one of 20 fiscal horsepower or more, and from 4.42 € for a moped to 60.58 € for a motorcycle above 1,000 cc. On top of that your council may apply a coefficient of up to 2, so the small car can cost anywhere between 12.62 € and 25.24 €, and the large one between 112 € and 224 €, depending on where it is registered.
Who pays the road tax if I sell the car mid-year?
The seller, and in full. Article 96.2 charges the tax on 1 January and article 94 binds whoever is on the registration document that day. Article 96.3 allows proration by quarter only on a first acquisition, a permanent deregistration and a temporary deregistration after theft, and a sale is none of the three. A pro-rata split is commonly agreed in the sale contract, but that agreement binds the parties, not the council.
What is fiscal horsepower and where do I find it?
It is an administrative figure, not the engine’s power. It is printed on the registration document and on the vehicle’s technical sheet. If you do not have those to hand, annex V of the Vehicle Regulations lets you calculate it: for a piston engine you need only the total displacement and the number of cylinders, and for an electric motor the power in kilowatts divided by 5.152. This calculator does both.
When is Spanish road tax paid?
The tax is charged on 1 January, but the voluntary payment window is set by each council in its own tax calendar, and it is usually a two-month stretch somewhere between March and June. Outside that window a surcharge for late collection applies. Where a vehicle is registered during the year, article 98 lets councils demand the tax by self-assessment, in which case it is paid at the moment of registration.
Do electric cars pay Spanish road tax?
Yes. Article 93 grants them no national exemption, and annex V places them fairly high in the table: because an electric vehicle’s fiscal horsepower is its kilowatts divided by 5.152, anything above 103.04 kW falls into the most expensive car band. What does exist is the article 95.6.b) relief of up to 75 % on engine characteristics, which many large cities apply to electric and hybrid vehicles. But it is discretionary: it exists only where your council has approved it.
Is there a road tax exemption for disability?
Yes, in article 93.1.e). It covers vehicles registered to a person with a disability for their exclusive use, whether they drive it themselves or are carried in it, and requires a degree of 33 % or more. It has two limits worth knowing: it covers one vehicle at a time, and it has to be applied for, meaning you claim it from the council with the disability certificate and evidence of what the vehicle is used for. Until it is granted, the tax accrues normally.
Does a trailer pay road tax?
It depends on its payload. Article 92.3.b) leaves trailers and semi-trailers with a payload of 750 kg or less outside the tax altogether, which covers most small private trailers. Above that they are taxed, on the article 95.1 letter E tariff: 17.67 € up to 999 kg, 27.77 € from 1,000 to 2,999 kg, and 83.30 € beyond that.
Does this calculator know my council’s coefficient?
No, and that is deliberate. There are 8,131 councils, each with its own ordenanza fiscal revised most years, and no citable national register of those coefficients. We would rather ask you than invent one. The default here is the national tariff with no coefficient, which is not a guess but exactly what article 95.5 orders where a council has approved none. You can recover your own council’s figure by dividing the cuota on your bill by the national table figure for your band.

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Author: Thorben Rasmus Idel · Reviewed by: Nahar Geva · Last reviewed: