Transport

Vehicle tax (IVTM) — Madrid City Council

Impuesto sobre Vehículos de Tracción Mecánica (IVTM)

Madrid versionOnly applies in Madrid (city)

In other cities: Barcelona · Valencia

Where to ask

Phone 010 – Línea Madrid (914 800 010 from inside and outside the city of Madrid).

Official wording
Teléfono 010 – Línea Madrid ( 914 800 010 dentro y fuera del municipio de Madrid)

Official sources

What it is

The vehicle tax (Impuesto sobre Vehículos de Tracción Mecánica, IVTM) is a tax managed and compulsorily levied by the City Council. It is paid for owning a vehicle fit to be driven on public roads, not for using it, and is managed by the City Council of the address shown on the vehicle registration certificate. It is paid by whoever appears as the holder on the registration certificate on 1 January; it is annual, and the amount is prorated by quarters in the case of first purchase, permanent deregistration or temporary deregistration due to theft. It can be dealt with online or with an appointment at municipal offices, and information is available on 010.

Official wording
Están obligados al pago del impuesto quienes figuren en el permiso de circulación a 1 de enero del año en curso.

Official sources

Where it applies
Madrid (city)

Official information

Official sources

When

Each year it is paid by whoever is the registered keeper on the vehicle registration certificate on 1 January. If you register a new vehicle, you must pay the tax (self-assessment) before registering it.

Official wording
deberán acreditar, previamente, el pago del Impuesto Municipal sobre Vehículos de Tracción Mecánica.

Official sources

Steps

  1. Step 1: Pay the annual bill

    There is no individual notice: the tax roll is displayed publicly for fifteen days for objections. You pay during the voluntary period, online or at the offices by appointment.

    Official wording
    El padrón o matrícula del impuesto se expondrá al público, por el plazo de quince días, para que los legítimos interesados puedan examinarla y, en su caso, formular las reclamaciones oportunas.

    Official sources

    Go to the official website: IVTM: payment in the voluntary period (Agencia Tributaria Madrid)
  2. Step 2: New vehicle: self-assessment online

    With electronic ID and signature, in “Tramitar nueva matriculación en línea” you enter the chassis number and pay online. If the vehicle has an electronic technical card (eITV), the payment is sent directly to the DGT and you need not provide it.

    Official wording
    Introduciendo el número de bastidor se recuperan los datos del vehículo excepto el distintivo y puedes pagar en línea.

    Official sources

  3. Step 3: Or pay at the bank

    Without electronic registration (for example, imported vehicles), you download the self-assessment form, pay at an authorised bank and present the copies they return to you at the DGT.

    Official wording
    La entidad financiera se quedará con su ejemplar, devolviendo los restantes para que posteriormente los presentes en la Dirección General de Tráfico.

    Official sources

FAQ

I sell or scrap the car mid-year

The bill is paid by the keeper on 1 January. The amount is prorated by calendar quarters on first acquisition or permanent deregistration, and also on temporary deregistration due to theft.

Official wording
Se prorratea por trimestres naturales en caso de primera adquisición o baja definitiva del vehículo.

Official sources

Is there a discount for green cars?

There are discounts; if the environmental discount applies when registering, you state the percentage in the self-assessment. Details are in the “Bonificación medioambiental” procedure.

Official wording
Toda la información la puedes consultar en el trámite: Bonificación medioambiental.

Official sources

Which council do I pay?

To the council of the address on the vehicle registration certificate.

Official wording
corresponde al Ayuntamiento del domicilio que consta en el permiso de circulación del vehículo.

Official sources

Related procedures

Terms used on this page