IVTM – Vehicle Tax

What is IVTM?

IVTM is levied on the owners of vehicles suitable for use on public thoroughfares.

Who must pay this tax?

IVTM must be paid yearly by the owners of vehicles who are registered as such (individuals or legal entities who figure on the vehicle licence) at the Dirección General de Tráfico (Highway Administration), and to whom none of the exemptions established in article 93 of the Texto Refundido de la Ley Reguladora de las Haciendas locales (Revised text of the Regulatory Law of Local Revenue Agencies) apply.

When must it be paid?

Each local council sets due dates in its tax byelaws. After the deadline for payment, the tax will be enforced, with corresponding surcharges and interest for late payment.

Where and how must it be paid?

At the collaborating entities listed on the official payment form using one of the following methods of payment:

  • In person, at branch offices of the financial institutions.
  • ATM, if the collaborating entity offers this service.
  • Phone banking, if the collaborating entity offers this service.
  • Internet, by bank transfer or using a debit or credit card.

The official payment form sent by BASE via surface mail, is needed to complete the transaction. If you do not receive this form you can request a copy from any of the BASE offices.

Sample official payment form (pdf)

Notice: Payment must be made within the period stipulated on the official payment form. After this period you can request a new document, depending on the status of your tax file.

Regulation of IVTM

IVTM is regulated by:

  • The Texto Refundido de la Ley Reguladora de las Haciendas Locales (Revised text of the Regulatory Law of Local Revenue Agencies), approved in the Royal Legislative Decree 2/2004, of 5 March (articles 92 to 99);
  • The tax byelaws of the local councils, which set taxation percentages (within the limits established by law) and determine concrete matters and formalities for management and collection.