IVTM – Registering vehicles


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

When registering the vehicle, and before assigning a number plate, the appropriate taxes for motor vehicles, corresponding to the municipal area which figures in the DNI (identity card), should be paid at the offices of BASE.

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:

Online transactions for agencies (in Spanish)

Accession to submit the Tax on vehicles of mechanical traction registration

In order to allow any professional linked to the automotive sector to actuate on behalf of third parties regarding the Tax of vehicles of mechanical traction (IVTM) registration throughout Spain, BASE-Gestió d'Ingressos has established the possibility to access to the conditions set out for this procedure.

Request for accession shall be sent by email to ens@base.cat, attaching the AEAT form number 036, indicating the category of the activity carried out as well as the accession form available in this web page.

Paper accession document should be also sent by mail to BASE-Gestió d'Ingressos,C. de Pere Martell, 2, 43001 Tarragona.

Applications for third parties should be autorizated by the signature of the representation form.