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Motor Vehicle Registration Tax

The Tax Agency publishes the Statistics of the Tax on Motor Vehicle Registration, which is based on returns that taxpayers submit regarding the Special Tax on Certain Means of Transport (IEDMT) for new or used motor vehicles that are engine powered in Spain, file form 576, which is submitted mandatorily online. The information is presented in two versions: Monthly update and Annual statistics. The Monthly update presents the information corresponding to the current year with an approximate delay of 20 days between the month of reference and the publication date. The Annual statistics presents the information corresponding to the last day of the fiscal year to which the statistics refer.

The interest in statistics stems from the importance of the automotive sector in Spain, which is ranked among the top European vehicle manufacturers (3rd in Europe) and 7th worldwide.  The statistic complements other statistics, such as that provided by the National Traffic Department and gathered by the Asociación Nacional de Fabricantes de Vehículos Automóviles (National Association of Motor Vehicle Manufacturers).

The statistic presents information on the number of registered vehicles and their characteristics, such as engine size, CO2 emissions, the average price of the vehicle, and tax details, such as the taxable bases, applicable rates and shares, classified by Autonomous Community due to the relevance of this tax in regional funding. The statistic does not include information on motorcycles, vessels and aircraft.

As of 1 January 2008, Act 34/2007 establishes tax rates according to the official CO2 emissions and the heading in which each of the means of transport is classified. In January 2021, CO2 emissions will be measured in accordance with the new Regulation (EU) 2019/631. The new regulation establishes the measurement of CO2 emissions using the WLTP (Worldwide Harmonized Light-Duty Vehicles Test Procedure).

New

A third block of information called “Data by Legal Entity” is incorporated into the Monthly Advance, providing a new perspective for the study of the statistical variables depending on whether the purchaser of the vehicle is a natural person or legal entity and classified by period, autonomous community, engine displacement or value of the registered vehicle.

Next publications:

  • June 17, 2025 (May 2025)