What is IVTM?
Motor Vehicle Traffic Tax, also known as IVTM (Impuesto sobre Vehículos de Tracción Mecánica) is a mandatory tax levied on all motor vehicles that allow them to travel on Spanish roads. This tax is one of the important means of local governments to collect revenue and finance various municipal services and infrastructure.
Its main features:
- It is paid in the municipality where the vehicle has its fiscal address as of January 1 of the current year.
- Must match the municipality where the owner is registered.
- The tax rate may vary from municipality to municipality, and each municipality may establish exceptions (for example, for the age of the vehicle).
- Motor vehicle tax must be paid by the vehicle owner.
If you have moved to another municipality, it is important to change the fiscal address of your vehicles in order to pay taxes according to your new place of residence. It is important to request a change of fiscal address for your vehicles within 15 days so that they are registered in your new municipality.
Read more about all car taxes in Spain in the article Car taxes in Spain: a complete guide to payment types and payment rules.
How to find out the fiscal address of your vehicle?
You can check the fiscal address of your vehicles in the miDGT mobile application, or in your personal account on the DGT website, logging in using your certificate. cl@ve or credentials.
How to change the fiscal address of your car?
To report a change in the tax address of a vehicle, you can contact your town hall, some ayuntamiento have this option, check here list of town halls by appointment If your town hall is on the list, you can carry out the change of address process directly with it. If your town hall is not on the list, you can always apply for the procedure online to the DGT: change of tax address of a vehicle.
What is the cost of IVTM?
IVTM is set by municipalities, which means that rates and rules may vary from one municipality to another. The main factors taken into account when calculating this tax are the type of vehicle, engine capacity, power and other technical characteristics.
Who are the IVTM payers?
IVTM is paid by owners of vehicles, including cars, motorcycles, trucks and other types of mechanically propelled vehicles. This tax is annual and is usually paid at specific times, which are set by municipalities.
The fees collected from IVTM are used by municipalities to fund a variety of local projects and services. This may include road maintenance, public transport services, infrastructure development and other municipal needs.
One of the main advantages of the IVTM is that it allows municipalities to receive additional funds for the development and maintenance of infrastructure, which is key to the life of local communities. However, this tax can represent an additional financial burden for vehicle owners, especially those who own multiple cars or motorcycles.
Exceptions and benefits
The following are exempt from paying IVTM:
- Vehicles considered collectibles (historic cars).
- Vehicles serving diplomatic missions and consular offices.
- National defense or public safety vehicles, ambulances, buses.
- Vehicles for transporting people with disabilities.
- Tractors and trailers for agricultural purposes.
In addition, many municipalities offer significant discounts (up to 75%) for owners of electric vehicles and some hybrid cars.
How to pay for IVTM
Since IVTM is a local tax, its payment is made through the city hall (Ayuntamiento) of the city where the vehicle is registered.
Payment terms: Each municipality sets its own deadlines. For example, in Valencia, the payment deadline may fall in the fall (for example, from September 1 to October 31).
Recommended payment method – domiciliation: To avoid delays and fines, It is recommended to set up automatic tax deduction (domiciliación) from your Spanish bank account.
Online payment (using the example of Valencia and general procedure):
- Go to the electronic website of your city hall (Sede Electrónica del Ayuntamiento).
- Authorize using a Spanish electronic signature (Certificado Digital / DNIe / Cl@ve).
- Select the “Municipal Taxes” section and find the Tax on Mechanically Powered Vehicles (IVTM).
- Enter the vehicle details (license plate and NIF/NIE of the owner).
- Choose a payment method (card, Bizum or bank account).
- Confirm payment and save the receipt (proof of payment).
Consequences of non-payment: Delays lead to fines and penalties, a ban on passing technical inspection (ITV), and in extreme cases, the seizure of accounts.