What are the tax rates to be applied in each case?
Find out how different tax rates are applied, in relation to the characteristics and pollutant emissions that are classified in headings and rates applicable to the different means of transport.
Depending on the characteristics of the means of transport and its volume of CO2 emissions, a classification is made into 9 sections. These sections determine the tax rate to be applied to the declared value to obtain the resulting Tax Quota.