Abbreviated form of legal source(s)
RDL 2/2004
Description of support scheme
The Mechanical Traction Vehicles Tax, which applies to the ownership of vehicles, takes into consideration the impacts of vehicles on the environment. Although this tax is applied to all mechanical traction vehicle independently of their class and category, the local authorities have the option to introduce a rebate of up to 75% depending on the type of fuel consumed by the vehicle, due to the impact of the combustion of the fuel on the environment. Also, municipalities have the power to introduce a rebate of up to 75% depending on the characteristics of the vehicle´s engine and their impact on the environment (article 95, RDL 2/2004). This regulation can benefit biofuels (for the type of fuel), hydrogen and also EV´s (for their engines)
Amount
Municipalities can grant rebates up to 75% of the Mechanical Traction Vehicles Tax, considering the fuel consumed and the vehicle´s engine, and how these elements impact on the environment.
Addressees
The Mechanical Traction Vehicles Tax is levied on vehicle owners.
Procedure
Depends on the regional authorities.
Competent authority
- Autonomous Communities
- Municipalities