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Methodology

Classification variables

  • Fuel type

    There are two types of fuel:

    • Diesel: Diesel engine
    • Gasoline: gasoline engine.
    • Others: Engines whose propulsion is neither diesel nor gasoline (until 2019 these types of vehicles have been included with gasoline vehicles).
  • Origin

    Vehicles are classified depending on their place of purchase, grouping them as follows:

    • New and purchased in Spain.
    • New and purchased outside of Spain: It includes new ones acquired in a European Union state other than Spain and those acquired in a non-EU state.
    • Used: This includes those registered in an EU state other than Spain, those registered for the first time in the Canary Islands, Ceuta and Melilla, as well as in a non-EU state.
  • Autonomous community

    The Autonomous Community is used as a classification criterion, assigning the one in which the declarant registered with the State Tax Administration Agency is located.

  • Tax base sections

    The taxable base sections considered, meaning the value of the vehicle subject to tax, are the following:

    • TAX BASE SECTIONS (thousands of €)
      • Less than 10,000]
      • (15,000 - 20,000)
      • (20,000 - 25,000)
      • (25,000 - 30,000)
      • (30,000 - 40,000)
      • (40,000 - 60,000)
      • More than 60,000
  • Epigraph

    New variable as of 2008.

    If the Autonomous Community has not approved the rates in accordance with the provisions of Article 43 of Law 21/2001, of December 27, which regulates the fiscal and administrative measures of the new financing system, the rates will be:

    Correspondence HEADING - Tax rates - CO2 emissions 2
    Epigraph Tax rates CO emission 2 CO2 emissions 2
    from
    10/07/2021
    to
    31/12/2021
    Peninsula and
    Balearic Islands    		 Canary Islands
    1 0% 0% emission<=120 emission<=144
    2 4.75% 3.75% 120<CO2<160 144<CO2<192
    3 9.75% 8.75% 160<=emission<200 192<=emission<240
    4 14.75% 13.75% emission>=200 emission>=240
  • Cylinder capacity

    Vehicles are classified here according to engine displacement into the following categories:

    • CYLINDER CAPACITY SECTIONS (cubic centimeters)
      • Less than 1,200]
      • (1,200 - 1,399)
      • (1,400 - 1,599)
      • (1,600 - 1,999)
      • (2,000 - 2,500)
      • More than 2,500
  • Period

    Information is provided classified by the variable 'Period' corresponding to the months of the calendar year: January, February, March, April, May, June, July, August, September, October, November and December.

    In addition, Monthly progress also presents the information classified by time-related variables: "Period" and "Year". In "Period" the information is presented up to the reference month of publication of the statistics and includes a Accumulated which refers to the statistics data accumulated up to the last published month. Under the heading "Year " the same information is available for the reference year of the statistical publication and the year preceding it.

  • Legal personality

    The information contained in the "Data by type of person" block is classified by the physical or legal personality of the owner.

In both the annual and the monthly advance of the years 2007 and previous, the Prever plan and the tax rate are also used as classification variables.