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Registering vehicles – Vehicle Tax (IVTM)


New vehicles should be registered at Dirección General de Tráfico (Highway Administration).

While conducting this process, and prior to the registration, users must settle BASE's Tax on Mechanised Vehicles corresponding to the municipality shown in the user's DNI, through a self-payment procedure. The process can be done in person at any of our offices, prior appointment, or through this very tax website with a valid electronic certificate.

Consult prices approved by your municipal area.

The tax due is calculated on a three-month basis; for example, if a vehicle is bought in May, the first quarter of the year has passed and tax is due only for the other three quarters.


  • Original of vehicle licence or a sworn declaration if this has been lost.
  • Original and a photocopy of the DNI of the owner or owners of the vehicle.
  • A receipt of self-assessed payment, issued by BASE when payment is made.
  • If registration is through agent:

Related formalities