Transport

Vehicle tax IVTM (Barcelona)

Impuesto sobre Vehículos de Tracción Mecánica (Barcelona)

What it is

Verified

In Barcelona, the whole IVTM is paid by whoever owns the vehicle on 1 January, even if it is sold later; it is paid to the City Council of the municipality where the vehicle is registered with the DGT on that date. It is levied on owning a vehicle fit to be driven, not on driving it; bicycles, scooters and similar do not pay it. To change a vehicle's owner at the DGT, the previous year's bill must have been paid. If the vehicle is scrapped, whoever paid the annual bill can request a proportional refund by quarters. Reductions during the first five years from first registration: 75 % for zero-emission cars, 40 % for zero-emission electric motorcycles and 50 % for petrol ECO cars emitting up to 120 g/km of CO2. In 2026 the non-direct-debit payment period was 15 April to 15 June and direct debits were charged on 3 July. If the payment document has not arrived halfway through the period, request a duplicate online, at kiosks or on 010.

Official wording
l'impost grava la titularitat dels vehicles aptes per circular, no el fet de circular-hi

Official sources

Where it applies
Barcelona (city)
In other cities
Madrid

Official information

Official sources