Algueña approves the new vehicle tax ordinance with environmental bonuses

The Algueña City Council has made final the modification of the fiscal ordinance regulating the Mechanical Traction Vehicle Tax (IVTM), as no claims were filed during the public exhibition period. The agreement was adopted by the municipal Plenary in the session of July 9, 2026, and is published in the Official Gazette of the Province of Alicante number 188, dated October 2, 2026, with reference 7558/2026. The new ordinance will come into effect on January 1, 2027, and will remain in force until its express modification or repeal.

The modification is processed in accordance with Article 17 of Royal Legislative Decree 2/2004, of March 5, which approves the Revised Text of the Law Regulating Local Treasuries. The text also updates the applicable regulatory framework, which refers to Law 58/2003, of December 17, General Tax Law, and Royal Decree 2822/1998, of December 23, which approves the General Vehicle Regulations.

On the same day, the council published in the same gazette announcement 7560/2026 regarding the provisional approval of the modification of the Real Estate Tax ordinance, subject to public information for thirty days.

Bonuses based on polluting potential

The ordinance introduces bonuses on the quota based on the vehicle’s classification by its emission level and the fuel used:

• 0-emission vehicles (battery electric, extended range, hydrogen, plug-in hybrids with a minimum range of 40 kilometers, or fuel cell): permanent 50% bonus.
• ECO vehicles (plug-in hybrids with a range of less than 40 kilometers, non-plug-in hybrids, natural gas, CNG, or LPG): 50% bonus during the first four calendar years from the first registration.
• Historic vehicles according to RD 892/2024, of September 10: 100% bonus.
• Vehicles older than twenty-five years: 80% bonus.

The bonuses are granted upon request, require the applicant to be up to date with the payment of all municipal taxes and sanctions and, as a general rule, take effect from the fiscal year following the application. A certified copy of the vehicle’s technical sheet or, failing that, a certificate from the Technical Vehicle Inspection (ITV) must be provided.

Rates and quotas for 2027

The quotas in the rate table of Article 95.1 of Royal Legislative Decree 2/2004 are increased by applying the coefficient 1.2, even if the state table is modified by the General State Budget Law. The resulting quotas are:

• Passenger cars: 15.14 euros (less than 8 fiscal horsepower); 40.90 (from 8 to 11.99); 86.33 (from 12 to 15.99); 107.53 (from 16 to 19.99); 134.40 (20 or more).
• Buses: 99.96 euros (less than 21 seats); 142.37 (from 21 to 50); 177.96 (more than 50).
• Trucks: 50.74 euros (less than 1,000 kilos of payload); 99.96 (from 1,000 to 2,999); 142.37 (more than 2,999 up to 9,999); 177.96 (more than 9,999).
• Tractors: 21.20 euros (less than 16 fiscal horsepower); 33.32 (from 16 to 25); 99.96 (more than 25).
• Trailers and semi-trailers: 21.20 euros (from 750 to 1,000 kilos); 33.32 (from 1,000 to 2,999); 99.96 (more than 2,999).
• Mopeds and motorcycles: 5.30 euros (mopeds and up to 125 cc); 9.08 (more than 125 up to 250 cc); 18.18 (more than 250 up to 500 cc); 36.35 (more than 500 up to 1,000 cc); 72.70 (more than 1,000 cc).

Exemptions and delegated management

The text maintains exemptions for official vehicles of the State, autonomous communities, and local entities assigned to defense or public security; diplomatic and consular vehicles; ambulances and healthcare assistance vehicles; vehicles for persons with reduced mobility; urban public transport buses with more than nine seats; and tractors, trailers, and machinery with an Agricultural Inspection Booklet.

The disability exemption requires a recognized degree equal to or greater than 33%, proven by a certificate or resolution from the competent body for disability assessment of the Generalitat Valenciana. The management, settlement, inspection, and collection correspond to Suma Gestión Tributaria by delegation of the city council, supported by data from the Vehicle Registry of the Dirección General de Tráfico. The tax accrues on January 1st and annual fees are paid within the first semester via an annual tax roll.

The change affects all vehicle owners registered in the municipality, who will see their fees updated and may take advantage of the new environmental incentives. The 50% bonus for ECO and 0-emission vehicles seeks to guide the renewal of the vehicle fleet toward less polluting technologies, while the coefficient of 1.2 places local rates above the state minimums.

Source: Official Gazette of the Province of Alicante, No. 188 of October 2, 2026, III. Local Administration (official reference: 7558/2026).