The Catalan Government is launching this year the tax on CO2 emissions from mechanical traction vehicles. This Generalitat's own tax, aligned with the green and sustainable taxation promoted by Europe to fight against climate change, will be applied to cars, vans, and motorcycles ---based on 2020 CO2 emissions--- and will begin to be collected on September 1, 2021.
The tax on carbon dioxide emissions from mechanical traction vehicles was created through Law 5/2017 on fiscal, administrative, financial, and public sector measures. Subsequently, the regulation was incorporated into Law 16/2017, of August 1, on climate change, which has as its fundamental objectives to reduce greenhouse gas emissions. The regulation aims to favor the transition towards a greenhouse gas emission-neutral economy, competitive, innovative, and efficient in the use of resources; reduce the vulnerability of the population, socioeconomic sectors, and terrestrial and marine ecosystems to the adverse impacts of climate change, and also promote education, research, development and technology transfer, and disseminate knowledge on climate change adaptation and mitigation.
In this sense, the tax contributes to the achievement of the sustainable development goals (SDGs) that make up the 2030 Agenda.
What will the revenue be used for?
The tax on CO2 emissions from mechanical traction vehicles has been created in view of the climate emergency situation the planet is experiencing and has a specific purpose. Thus, the revenue will be fully allocated to the Climate Fund and the Natural Heritage Fund with the aim of investing in actions to improve the environment and public transport, promote renewable energies and clean vehicles, and boost sustainable mobility, the management of natural parks, and research.
Who must pay, exemptions, and bonuses
The tax must be paid by individuals (natural and legal persons) who own a vehicle (car, van or motorcycle) with tax domicile in Catalonia in 2020. Legal entities without tax residence in Catalonia are also obliged, but that have an establishment, branch or office and vehicles registered in Catalonia during 2020. It is estimated that it will affect 4.1 million vehicles and 2.1 million taxpayers.
In the first year of application of the tax, corresponding to the 2020 fiscal year, all cars and motorcycles that emit less than 120 g of CO2/km and vans that emit less than 160 g/km will be exempt from paying it, according to the official emissions of each model. From these emission levels, a fee will have to be paid that increases by sections and ranges from 0.55 to 276 euros, for cars and motorcycles, and from 0.3 to 87 euros, for vans. On the electronic headquarters of the Tax Agency of Catalonia (ATC) you can consult the table of sections and, with the simulator, calculate the cost of the tax according to the CO2 emissions of the vehicle.
For the next fiscal years, the exempt minimum will be lowered and all cars and motorcycles will pay it from 95 grams of CO2 emitted per kilometer and vans from 140 g/km.
Not all vehicles have to pay tax. 100% electric vehicles, mopeds, trucks or vehicles over 3.5 tons, coaches and vehicles authorized to transport more than 9 people (including the driver) are exempt.
Vehicles with historical vehicle registration and classic vehicles enjoy a 100% bonus on the full fee and, therefore, will not have to pay either.
Publication of the register of vehicles that pay tax
The tax is managed through a register, prepared and approved by the Tax Agency of Catalonia based on the data it has.
As of May 1, 2021, the provisional register and the amount to be paid can be consulted on the electronic headquarters of the Tax Agency of Catalonia. If the tax payment is direct debited and electronic notifications are subscribed, a 2% bonus can be enjoyed. If any modification to the register data needs to be made, allegations can be submitted until June 4.
Access with idCAT Móvil (or other digital identification systems) allows consulting data in the register, submitting allegations, direct debiting payments, subscribing to electronic notifications, paying the settlement, and submitting claims.
As of September 1, the definitive register will be published, and the payment period will begin through the ATC's electronic headquarters (atc.gencat.cat). If payment is not made through the electronic headquarters, a notification with the amount and payment deadlines will be received starting in October 2021. Then, payment can be made at the ATC's electronic headquarters, at collaborating financial institutions, by calling 012, at Post Offices, and at all ATC offices and delegations. For direct debited receipts, the amount will be charged on November 5, 2021.
The Tax Agency of Catalonia provides taxpayers with the following assistance channels:
- atc.gencat.cat/impostco2. To consult the register, obtain more general information, receive personalized attention with a virtual assistant, and carry out all procedures.
- Telephone 012. For general inquiries about the tax.
- Telephone 93 551 51 51. To consult the register, set up direct debits, and other procedures.
- ATC Offices. Only in case of an incident in the register, and by requesting an appointment at 93 551 51 51.