Tax on CO2 emissions from vehicles: the fee and payment period can now be consulted

The Catalan Tax Agency (ATC) has published the definitive register for the 2021 fiscal year of all vehicles that pay the CO₂ emissions tax, which the Catalan Government implemented last year.

As a measure of support for citizens, and given the current situation, the Generalitat de Catalunya has frozen the tax rates and has not increased them as foreseen by law for this fiscal year.

The tax rates have been frozen and the increase foreseen by law for this fiscal year is not applied.

Taxpayers can consult the data of the definitive register and the amount they have to pay on the ATC's electronic headquarters, by accessing with their NIF and license plate (for a specific vehicle) or with digital identification, using idCAT Mòbil or another digital certificate, which allows viewing all vehicles they own.

Payment dates and channels

Vehicles with direct debit payment will receive a charge to their account from 7.11.2022 to 21.11.2022.

Regarding vehicles without direct debit payment:

• If they already paid tax the previous year, they can settle the tax until 21.11.2022. To facilitate payment for vehicles that were already on the register the previous year, the owner will receive a reminder letter at their home, along with a payment letter with the amount to be paid.
• Newly taxed vehicles must pay according to the date indicated in the notification they will receive at their home.

If payment has not been direct debited, it can be paid through the ATC's electronic headquarters, by calling 012, or by callingThe ATC calls you(93 551 51 51), at collaborating financial entities, at Post Offices, and at all ATC offices and delegations, by appointment.

In the event that, upon receiving the notification to pay the tax, any incorrect data is found, taxpayers can file an appeal by accessing the census consultation page (atc.gencat.cat/co2padro) with NIF and license plate or, also, with idCAT Mòbil or another digital certificate.

Who pays the tax?

Individuals and legal entities who, during 2021, had their tax domicile in Catalonia and were owners of a vehicle (car, van or motorcycle) must pay the tax. Legal entities without tax residence in Catalonia but who, during 2021, had an establishment, branch or office and were owners of a vehicle domiciled in Catalonia are also obliged.

Who is exempt?

100% electric vehicles, mopeds, trucks or vehicles over 3.5 tons, coaches, vehicles authorized to transport more than 9 people (including the driver) and vehicles adapted for driving by people with reduced mobility are exempt from payment. Vehicles with historical vehicle registration and classic vehicles enjoy a 100% bonus on the full quota and, therefore, are also not taxed. Likewise, vehicle owners who, jointly, do not exceed 6 euros of quota to be paid do not have to pay the tax.

Where does the revenue go?

All revenue collected from the tax is fully allocated to the Climate Fund and the Natural Heritage Fund, and returns to people through investment in actions to improve the environment; promote sustainable mobility and energy transition with the installation of solar panels or biomass boilers; prevent forest fires and adapt forests to the climate emergency; conserve natural parks; renew the radar network of the Meteorological Service of Catalonia to predict extreme phenomena, and promote business research and innovation to mitigate climate change.

Citizen service channels available

• ATC e-headquarters: all information about the tax, virtual assistant, census consultation, payment, direct debit and other related procedures atc.gencat.cat/impostco2.
• Telephone 012. General inquiries and automated payment.
• L'ATC us truca (93 551 51 51). Assistance phone for processing.
• ATC offices. By appointment only: atc.gencat.cat/citaprevia.

To learn more, you can visit the website impostco2.gencat.cat.