On 23 April 2026, Spanish car owners and those planning to buy a vehicle in Spain need to understand exactly what car taxes apply. Spanish car tax is made up of two separate mandatory costs: the Impuesto de Circulacion annual road tax and the ITV vehicle inspection fee. This guide covers everything about Spanish car tax in 2026. ## The Two Parts of Spanish Car Tax When people ask about car tax in Spain, they are usually referring to two separate things. The Impuesto de Circulacion is the annual road tax, similar to the UK VED, collected locally by each Ayuntamento. The ITV (Inspeccion Tecnica de Vehiculos) is the periodic vehicle inspection, similar to the MOT, administered nationally by authorised ITV stations. Both are mandatory and both must be current for a vehicle to be legally driven in Spain. ## Impuesto de Circulacion: The Annual Road Tax The Impuesto de Circulacion is based on the vehicle's fiscal horsepower (caballos fiscales), which is calculated from engine displacement, power output, and vehicle weight. Each Ayuntamento sets its own rate per fiscal horsepower. A standard 1.5L family car with 14 fiscal horsepower might pay EUR 100-130 per year in Madrid or EUR 70-90 in a provincial town. Rates are published annually in each municipality's budget. The tax is due for the calendar year, typically with a deadline of 31 January. Paying late incurs surcharges starting at 5% and rising to 20% or more for very late payment. The Ayuntamento can immobilise vehicles with unpaid road tax and pursue debt through banks. ## ITV: The Vehicle Inspection System ITV is the mandatory periodic inspection that verifies your vehicle is safe and roadworthy. ITV stations are authorised by the Ministry of Transport and are spread across every region. The inspection covers: brakes and braking efficiency, lights and signalling, emissions and pollution (CO2, hydrocarbons, etc.), tyres and wheels, steering and suspension, bodywork and structure, and windscreen visibility and wiper condition. Inspection costs are regulated nationally: petrol cars EUR 40-55, diesel cars EUR 50-70, large vehicles EUR 70-90. A favourable result (favorable) means the vehicle passes. A conditional pass (favorable con defectos menores) means minor faults that must be repaired within 60 days. A fail (desfavorable) means serious defects that must be repaired before retest. ## When You Buy a Car: Registration and ITV When you buy a new car in Spain, the dealership handles the ITV and registration. For used cars from a private seller, you must notify the DGT of the ownership change within 30 days. The ITV certificate transfers with the vehicle. If the ITV is expired or due soon, book an ITV appointment before completing the purchase. ## Summary Spanish car tax: Impuesto de Circulacion EUR 50-200 per year (road tax to Ayuntamento), ITV EUR 40-90 every 1-2 years (inspection fee). Both mandatory. ITV starts at year 4 for new cars. Road tax due by 31 January annually. Late payment fines up to EUR 1,500. Exemptions exist for some electric vehicles and agricultural vehicles.

Official Resources: ITV.es - ITV Booking | DGT - Direccion General de Trafico

Vehicle excise duty, commonly referred to as road tax, is a legal requirement for all vehicle owners in the United Kingdom. Whether you drive a car, motorcycle, or van, understanding how road tax works is essential to staying compliant with DVLA regulations and avoiding unnecessary penalties.

The DVLA administers the vehicle excise duty system, collecting revenue that contributes to the maintenance and improvement of the UK road network. Every vehicle registered in the UK must be taxed before it is driven on any public road, and the cost varies significantly depending on the type of vehicle, its emissions, and engine size.

Annual road tax rates for standard cars typically range from around £180 for lower emission vehicles to over £600 for high-emission vehicles. Motorcycles generally have lower rates, while vans and commercial vehicles follow their own specific banding system. The first-year vehicle excise duty rate is based on the vehicle's CO2 emissions, with subsequent years falling into standard rate bands.

One of the most important things to understand about UK road tax is that the registered keeper is responsible for ensuring the vehicle remains taxed at all times. Even if the vehicle is not being driven, it must still be taxed unless it is officially declared off the road with a Statutory Off Road Notification (SORN).

Understanding vehicle taxation is essential for every car owner in the United Kingdom. The vehicle excise duty system, commonly known as road tax, is administered by the DVLA and applies to all vehicles registered on UK roads. Whether you own a family car, a high-performance vehicle, or a commercial van, you must ensure your vehicle remains properly taxed throughout the year.

Annual road tax rates are determined primarily by the vehicle's CO2 emissions and engine size. Cars registered after April 2017 follow a banding system where lower emission vehicles pay significantly less than high-emission cars. The standard rate for most petrol and diesel cars currently sits at around £180 per year, though this increases substantially for vehicles emitting more than 130g/km of CO2.

The Impuesto de Circulacion represents one of the oldest forms of local taxation in Spain, with roots dating back to the mid-20th century when municipal road maintenance required dedicated funding. Today, this annual tax continues to support local infrastructure projects, from street repairs to road lighting, and the amount you pay depends significantly on where you live within Spain.