Road tax Spain (IVTM): when you pay it and what if you don't

Road tax in Spain (the IVTM) has no single national date: each town hall collects it and sets its own payment period, usually a window of a few weeks each year. It is paid by whoever is the registered owner of the vehicle on 1 January, whether they use it or not. To find out when yours is due, check the website of your town hall or its tax collection office.

What is road tax in Spain?

Its official name is the Tax on Mechanically Propelled Vehicles (Impuesto sobre Vehículos de Tracción Mecánica, IVTM), although everyone calls it road tax (impuesto de circulación). It is regulated by the consolidated text of the Local Finance Law, which sets the general framework. From there, each town hall (ayuntamiento) approves its own bylaw with two things that affect you directly:

• How much you pay: the law sets base rates and each town hall applies its own coefficients. That is why the same car pays a different amount in two municipalities.
• When you pay: the voluntary payment period is decided by each town hall. There is no national date.

For cars, the amount depends on fiscal horsepower (caballos fiscales, CVF), which you will find on the technical record (ficha técnica). This is not the horsepower the manufacturer advertises, but a tax value calculated from the engine.

Who has to pay the IVTM?

It is paid by whoever is listed as the vehicle's owner with Tráfico (the DGT, Spain's traffic authority) on 1 January each year. Two consequences are worth being clear about:

• It does not matter if you do not use the car. If it stays parked all year but is still registered, you pay. The same happens with insurance, as we explain in our article on driving without insurance in Spain.
• If you sell it halfway through the year, that year's bill is in your name, because you were the owner on 1 January. If the bill reaches your home after you have sold the car, it is not a mistake.

When do you pay road tax in Spain?

It depends on your municipality. The norm is a voluntary payment period of a few weeks at some point in the year, and many town halls charge those who pay by direct debit before or after that. Two 2026 examples show how different the calendars can be:

The Málaga data comes from published information about the calendar of GESTRISAM, the body that manages municipal taxes there. Treat it as a guide and always confirm it on their website before relying on it, especially for future years, because the calendar can change.

How do you find out when yours is due?

As the date changes from one municipality to another, the most reliable thing is to go to the source:

1. Look up your town hall's tax calendar. It is usually on the town hall's website or on that of the body that collects municipal taxes (in many provinces it is the provincial council, diputación, or a provincial tax collection agency).
2. Find the IVTM in that calendar. You will see the start and end of the voluntary period.
3. Check whether you pay by direct debit. If so, look at the date it will be charged to your account, which is sometimes different from the voluntary period. Also check that the account is still the right one.
4. Note the date somewhere you will actually see it, with enough time to pay without stress.

How much is road tax? The Málaga example

The amount varies hugely by municipality and fiscal horsepower. As a reference, these are the car rates published for Málaga in 2026, with a municipal coefficient of 1.931:

If you live in another municipality, your figures will be different: look them up in your town hall's tax bylaw (ordenanza fiscal).

What happens if you don't pay road tax in Spain?

Forgetting the bill will not get you a traffic fine, but it ends up costing you in other ways.

The debt grows

When the voluntary period ends and you have not paid, the debt moves into the enforcement period (periodo ejecutivo). From then on, surcharges are added that increase the longer you take, plus late payment interest. If it is still unpaid, the town hall can start forced collection, which can ultimately end in an asset seizure. What was a few tens of euros becomes quite a bit more.

You can't sell the car

This is the blow that surprises people most. The law states that Tráfico will not process a change of ownership if the previous year's tax has not been paid. In other words: you find a buyer, you arrange the transfer and it cannot be completed until you bring the bill up to date. If you are preparing a sale, check this point in good time, along with what our guide on service history when selling a car covers.

In some municipalities you also need the tax paid to deregister the vehicle, but that depends on each town hall.

Are there discounts for electric or classic cars?

Yes, in many places. Many town halls offer reductions for electric vehicles or low-emission vehicles, and for historic vehicles or very old ones. But each town hall decides whether it applies the reduction, how much it takes off and for how long.

Also, in many cases the reduction is not applied automatically: you have to apply for it, sometimes within a set deadline. If you have an electric or classic car, check your municipality's bylaw and ask whether you need to apply.

How to never forget road tax again

The problem with road tax is that it comes once a year, on a date nobody remembers and that changes from one municipality to another. If you have several cars or motorbikes at home, or if you have moved, it gets even more confusing.

With Vehistrack for individuals you keep the dates for all your vehicles in one place. Tell Jack, our WhatsApp assistant, when the payment period is in your town hall and he reminds you in good time, just as he does with your ITV due date and your insurance renewal.

Frequently asked questions

When do you pay road tax in Spain?

In the period your town hall sets, usually a window of a few weeks each year. There is no common date for the whole of Spain: check the website of your town hall or its tax collection office.

Who pays the tax if I sell the car in March?

You do, because you were the owner on 1 January. The buyer pays the following year's.

Do I have to pay it if I don't use the car?

Yes. The registered owner pays it as long as the vehicle is still registered, whether it is used or not. If you will not use it again, the option is to deregister it.

Can I sell the car if I haven't paid the road tax?

Not until you bring it up to date. Tráfico will not process the change of ownership without the previous year's tax paid.

Do electric cars pay road tax in Spain?

Yes, but many town halls offer a reduction. The amount and how long it lasts depend on each municipality, and sometimes you have to apply for it.