Since October 2010 the registration tax (impuesto de matriculación) is computed according to a new mode, which takes into account the emissions. It can amount to between 0 and 16 % of the current value of the vehicle.
You can determine the exact percentage of the registration tax, which you must pay for your vehicle: If you take a look at the new vehicle registration (car registration certificate, part I), you will find a 3-digit number, the CO2 emission, in the V7 box.
Four tax rates are defined:
|up to 119 g||0.00 % registration tax|
|120 to 159g||4.75 % registration tax|
|160 to 199g||9.75 % registration tax|
|more than 200g||16 % registration tax|
The V7 box shows 191 g.
The car is taxed with 9,75 % of its current value.
Vehicles, which have been registered before or in 1998 and cannot prove its CO2-emission values, are subject to 12 % tax.
Vehicles, which have been registered after 1998, and are unable to show their CO2 emission values are subject to 16 % tax.
Vehicles registered as commercial motor vehicles (multipurpose vehicles, trucks) which are to be registered in the name of a business (company or freelancer) are exempt of the registration tax. The same applies to vehicles, whose owner is in possession of a Spanish disabled person card, as well as vehicles, which are defined as Removal Good.