In 2025, Spanish municipalities are expected to collect around €4 billion from the tax on mechanical vehicles (IVTM), commonly known as the “numerito.” However, the rates vary significantly: in San Sebastián, people pay 49% more than in Madrid and 158% more than in Tenerife. In some cases, the difference can reach up to 900%, according to a study by the European Motorists Association (AEA).
How does it work?
IVTM, introduced 35 years ago, is based on fiscal horsepower (for passenger cars), engine displacement (for motorcycles), or weight/number of seats (for trucks and buses). Municipalities can double the minimum rate or offer discounts of up to 75%, depending on the fuel type, and may exempt historic vehicles over 25 years old.
Most expensive cities: San Sebastián (€87.93 for a car with 11.99 fiscal horsepower), Vitoria, Bilbao, Barcelona, Girona, Tarragona, Lleida, Ciudad Real, Salamanca, Valladolid, Huelva, Granada, Santander.
Tax havens: Santa Cruz de Tenerife (€34.08), Melilla, Ceuta, Zamora, Palencia, Badajoz, Cáceres, Jaén.
Migration to low-tax areas:
Since 2000, after provincial codes were removed from license plates, rental and leasing companies began registering vehicle fleets in small municipalities with low tax rates, such as Moralzarzal, Venturada, Navacerrada, Las Rozas de Puerto Real, Robledo de Chavela, Brunete, Collado Mediano, Patones (Madrid), Finestrat (Alicante), and Tejeda (Gran Canaria). These 10 municipalities account for 39% of all corporate vehicle registrations in Spain (220,006 out of 562,538).
📈 Effect:
In places like Las Rozas de Puerto Real (population 578), there are up to 37 cars per resident—higher than in the U.S. or Japan. These vehicles don’t use local roads but generate revenue for the municipalities.
💡 Why is that?
Low rates attract mass vehicle registration, allowing municipalities to earn income without having to spend on road maintenance.
How does it work?
IVTM, introduced 35 years ago, is based on fiscal horsepower (for passenger cars), engine displacement (for motorcycles), or weight/number of seats (for trucks and buses). Municipalities can double the minimum rate or offer discounts of up to 75%, depending on the fuel type, and may exempt historic vehicles over 25 years old.
Most expensive cities: San Sebastián (€87.93 for a car with 11.99 fiscal horsepower), Vitoria, Bilbao, Barcelona, Girona, Tarragona, Lleida, Ciudad Real, Salamanca, Valladolid, Huelva, Granada, Santander.
Tax havens: Santa Cruz de Tenerife (€34.08), Melilla, Ceuta, Zamora, Palencia, Badajoz, Cáceres, Jaén.
Migration to low-tax areas:
Since 2000, after provincial codes were removed from license plates, rental and leasing companies began registering vehicle fleets in small municipalities with low tax rates, such as Moralzarzal, Venturada, Navacerrada, Las Rozas de Puerto Real, Robledo de Chavela, Brunete, Collado Mediano, Patones (Madrid), Finestrat (Alicante), and Tejeda (Gran Canaria). These 10 municipalities account for 39% of all corporate vehicle registrations in Spain (220,006 out of 562,538).
📈 Effect:
In places like Las Rozas de Puerto Real (population 578), there are up to 37 cars per resident—higher than in the U.S. or Japan. These vehicles don’t use local roads but generate revenue for the municipalities.
💡 Why is that?
Low rates attract mass vehicle registration, allowing municipalities to earn income without having to spend on road maintenance.
