Alcoba approves the full tax bonus for historic vehicles

The Alcoba City Council has finalized the modification of the Fiscal Ordinance regulating the tax on mechanical traction vehicles (IVTM), which incorporates a 100% rebate for historic vehicles or those with a minimum age of twenty-five years. The agreement was adopted by the corporation’s Plenary on June 17, 2026, and is now published in full in the Official Gazette of the Province of Ciudad Real No. 181, dated September 21, 2026, under announcement number 2992. The measure affects all taxpayers in the municipality subject to this municipal tax.

Processing: from provisional approval to final text

The modification was initially approved and submitted for public consultation via an announcement published in the Official Gazette of the Province of Ciudad Real No. 128, dated July 8, 2026. As no claims were filed within the established period, the agreement is automatically elevated to final status, in accordance with the provisions of Article 17.4 of Royal Legislative Decree 2/2004, of March 5, which approves the revised text of the Law Regulating Local Treasuries.

The final text is structured around Article 7 of the ordinance, dedicated to rebates and exemptions, and is published for general knowledge. The announcement was signed in Alcoba on September 16, 2026, by the Mayor-President, Pedro José Escudero Hidalgo, and carries the secure verification code 6D77KaWW1rVrEkejL8Km.

100% Rebate for Historic Vehicles

The main novelty is the 100% rebate of the quota in favor of historic vehicles or those with a minimum age of twenty-five years. Age is calculated from the vehicle’s date of manufacture or, if this is unknown, from its first registration or, failing that, from the date on which the corresponding type or variant ceased to be manufactured.

The application of this benefit refers to the terms provided in the Regulations for historic vehicles, approved by Royal Decree 892/2024, of September 10.

Exemptions: disability, public transport, and agricultural machinery

Article 7 details the catalog of vehicles exempt from the tax:

Official vehicles of the State, the Autonomous Communities, and Local Entities assigned to national defense or public security.
Vehicles of diplomatic representations, consular offices, diplomatic agents, and career consular officials accredited in Spain, on a reciprocity basis, as well as those of international organizations with headquarters or offices in Spain.
Vehicles covered by international treaties or conventions.
Ambulances and other vehicles intended for healthcare assistance or the transport of injured or sick persons.
Vehicles for persons with reduced mobility as per Annex II of the General Vehicle Regulations, approved by Royal Decree 2822/1998, of December 23 (curb weight not exceeding 350 kg and maximum speed of 45 km/h), and those registered in the name of persons with disabilities for their exclusive use.
Buses, minibuses, and other urban public transport vehicles with a capacity exceeding nine seats, including the driver’s.
Tractors, trailers, semi-trailers, and machinery provided with an Agricultural Inspection Booklet.

In the case of persons with disabilities, a recognized degree of equal to or greater than 33% is required, and the exemption may not be applied to the same taxpayer for more than one vehicle simultaneously.

Documentation and municipal control

For exemptions regarding vehicles for persons with disabilities and agricultural machinery, interested parties must request their granting by indicating the characteristics of the vehicle, its license plate, and the reason for the benefit. The application shall be accompanied by:

A certified photocopy of the circulation permit and the Technical Characteristics Certificate of the Vehicle.
A certified photocopy of the driver’s license, in the case of vehicles for persons with disabilities.
An administrative declaration of invalidity or physical impairment, or an Agricultural Registration Booklet in the name of the holder, depending on the case.
Documentary justification of the vehicle’s purpose, including a declaration by the interested party, company certificates, or a parking card for persons with reduced mobility.

The agricultural exemption will not apply when the Alcoba City Council verifies that the tractors, trailers, or semi-trailers are used for the transport of non-agricultural products or are not necessary for farms of that nature. Once the exemption is declared, the document accrediting its granting will be issued.

The entry into force of this modification represents direct tax relief for owners of old vehicles in the municipality, who will stop paying the IVTM (Vehicle Traction Tax) receipt, and expands the exemptions already recognized for groups with disabilities, urban public transport, and the local agricultural sector.

Source: Official Gazette of the Province of Ciudad Real, no. 181, of September 21, 2026, section CITY COUNCILS, page 8618 (official reference: announcement number 2992, CVE 6D77KaWW1rVrEkejL8Km).