Catalonia has been working for some time to reduce its carbon dioxide (CO2) emissions, and since 2005, it has embarked on a path that has placed it within the framework of compliance with the Kyoto commitments and international policy against greenhouse gas emissions.
With this same objective, the Generalitat is launching this year the tax on carbon dioxide emissions from mechanical traction vehicles. This is a specific tax aligned with the green taxation promoted by Europe to combat climate change and with the sustainable development goals of the 2030 Agenda.
Given the climate emergency situation the planet is experiencing, and committed to the environment, the tax is implemented with a clear aim to incentivize the reduction of CO2 emissions from vehicles, which have a direct impact on the greenhouse effect and global warming, and therefore, on the health of citizens.
The tax 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. The regulation aims to promote the transition towards a greenhouse gas emission-neutral economy that is competitive, innovative, and efficient in resource use; reduce the vulnerability of the population, socioeconomic sectors, and terrestrial and marine ecosystems to the adverse impacts of climate change; and also foster education, research, development, and technology transfer, and disseminate knowledge on climate change adaptation and mitigation.
It will apply to cars, vans, and motorcycles—based on 2020 CO2 emissions—and it is estimated that this year it will affect 4.1 million vehicles and 2.1 million taxpayers.
What will the revenue be used for?
The tax has a specific purpose. 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 will have to pay it?
The tax must be paid by individuals (natural and legal persons) who own a vehicle (car, van, or motorcycle) with a tax domicile in Catalonia in 2020. Legal entities without a tax residence in Catalonia but with an establishment, branch, or office and vehicles registered in Catalonia during 2020 are also obliged.
On the electronic headquarters of the Tax Agency of Catalonia (ATC), you can consult the table of brackets and, with the simulator, calculate the cost of the tax according to the CO2 emissions of the vehicle.
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 plates and classic vehicles enjoy a 100% bonus on the full quota and, therefore, will not have to pay either.
Calendar
The tax is managed through a register, prepared and approved by the ATC based on the data it has available.
As of May 1, 2021, the provisional register of vehicles subject to the tax and the amount to be paid can be consulted on the electronic headquarters of the Tax Agency of Catalonia, atc.gencat.cat. If the tax payment is direct debited and electronic notifications are subscribed to, a 2% bonus can be enjoyed. If any modification to the register data is necessary, 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 payment, 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 electronic headquarters of the ATC. If the option to pay through the electronic headquarters is not chosen, a notification with the amount and payment deadlines will be received starting in October 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, register for direct debit, and other procedures.
- ATC Offices. Only in case of an incident in the register, and by requesting an appointment in advance at 93 551 51 51.