The new Carbon Dioxide Emissions Tax starts its payment period in Catalonia
On 1 September, the final list of vehicles that must pay the tax on carbon dioxide emissions was published on the website of the Catalan Tax Agency.
The tax on carbon dioxide emissions from motor vehicles is a tax levied by the Generalitat de Catalunya, the main objective of which is to tax the carbon dioxide emissions produced by vehicles and which, as a result, have an impact on the increase in greenhouse gas emissions. On 1 September, the definitive register was published, which can be consulted by entering the ID card of the vehicle owner and the vehicle’s registration number via the following link. The tax payment period began on 16 September and the tax can be paid by direct debit for the coming years. However, from October onwards, you will be notified at your tax address with the amount to be paid and the deadlines for payment.
who is obliged to pay the tax?
Both individuals and legal entities that own a car, motorbike or van and have their tax domicile in Catalonia during 2020, as well as legal entities whose tax domicile is not in Catalonia but who have an establishment, branch or office and have vehicles registered in Catalonia during 2020, are obliged to pay the tax.
which vehicles are taxed and which are not?
The vehicles that will be taxed are those which, on the last day of 2020, were registered in the name of a person with a tax domicile in Catalonia and which fall into the categories detailed below:
- Cars with a maximum of nine seats or M1 category vehicles.
- Vans with a maximum of 3.5 tonnes or N1 category vehicles.
- Motorbikes and similar or vehicles of categories L3E, L4E, L5E and L7E.
Likewise, the vehicles that will not be taxed for this tax are, among others:
- 100% electric vehicles.
- Cars withCO2 emissions of less than 120g/km, to be reduced to 95g/km by 2021, and vans withCO2 emissions of less than 160g/km, to be reduced to 120g/km by 2021.
- Trucks and vehicles over 3.5 tonnes.
The tax will also not be payable by the owners of vehicles that, as a whole, do not exceed the amount of 6.00 euros to be paid.
how is the tax liability calculated?
The Generalitat de Catalunya offers taxpayers the following tax rates depending on theCO2 emissions emitted by the car, motorbike or van in question:
Cars and motorbikes |
Vans |
|||
| CO2 emissions (g/km) | 2020 quota (€) | CO2 emissions (g/km) | 2020 quota (€) | |
| 120 | 0,00 € | 160 | 0,00 € | |
| 130 | 5,50 € | 170 | 3,00 € | |
| 140 | 11,00 € | 180 | 6,00 € | |
| 150 | 17,50 € | 190 | 9,00 € | |
| 160 | 24,00 € | 200 | 12,00 € | |
| 170 | 32,00 € | 150 | 27,00 € | |
| 180 | 40,00 € | 300 | 42,00 € | |
| 190 | 48,00 € | 350 | 57,00 € | |
| 200 | 56,00 € | 400 | 72,00 € | |
| 210 | 67,00 € | 450 | 87,00 € | |
| 220 | 78,00 € | |||
| 230 | 89,00 € | |||
| 240 | 100,00 € | |||
| 250 | 111,00 € | |||
| 300 | 166,00 € | |||
| 350 | 221,00 € | |||
| 400 | 276,00 € | |||
If the vehicle was acquired during 2020, what is the amount to be paid?
In these cases, the tax will be prorated depending on the date of purchase of the vehicle. In the case of used vehicles, the person who must pay the tax is the one who is the owner on 31 December 2020. Likewise, in the event that the owner of the vehicle on 31 December 2020 is a deceased person, the tax will be payable by his or her heirs. Due to the novelty of the tax and the fact that it is not automatically paid by direct debit, it is advisable to check whether the vehicle is on the census and the details that appear so that, if interested, the amount can be paid by direct debit.
