Budia exempts historic vehicles from the circulation tax

The Budia City Council has definitively approved the modification of the Fiscal Ordinance regulating the Mechanical Traction Vehicle Tax (IVTM), which exempts from payment vehicles registered as historic and those that are 25 years of age or older. The agreement was adopted unanimously by the municipal Plenary in the session of December 3, 2025, and is definitively approved upon its publication in the Official Gazette of the Province of Guadalajara No. 181, dated September 23, 2026. The full text of the modification is contained on pages 1 and 2 of the gazette, with verification code 5a99540f468202df1b523ebc70e6eca4e700c50c.

The regulation modifies Article 4 of the ordinance, dedicated to exemptions, and thus completes the municipal tax regime applicable to vehicle circulation. The processing followed the usual procedure: after the initial approval by the Plenary, the agreement was submitted to the regulatory period of public exhibition via an announcement on the City Council’s Notice Board and its publication in the Official Gazette of the Province, without this preventing its elevation to definitive status once said procedure was completed.

Which vehicles are exempt

Article 4 of the ordinance establishes that the following shall be exempt from the tax:

• Vehicles registered as historic at the Provincial Traffic Headquarters of Guadalajara.
• Vehicles with an age equal to or greater than 25 years counted from the date of their manufacture.
• When the date of manufacture is unknown, the date of first registration shall be taken as a reference.
• In the absence of this, the date on which the corresponding type or variant ceased to be manufactured shall be considered.

How to request the exemption

The application of the tax benefit is not automatic. Interested parties must request its granting from the municipal Administration, providing:

• The characteristics of the vehicle.
• Its license plate.
• The reason for the benefit.

Once the exemption is declared by the municipal Administration, a document will be issued accrediting its granting and the date on which it will become effective, as detailed in the published text.

Processing and signature

The modification was approved unanimously by the Plenary of the Budia City Council in the session of December 3, 2025, within the file for the modification of the fiscal ordinance of the circulation tax. Having completed the public exhibition period for the regulatory term, through the Notice Board and publication in the Official Gazette of the Province, the agreement is definitively approved following this publication.

The announcement appears signed in Budia on September 21, 2026, by David Nicolás Cuevas, Mayor-President of the Budia City Council, and is inserted in the City Councils section of the provincial gazette.

The measure directly affects the owners of vintage vehicles registered in the municipality, who from now on may stop paying the circulation tax bill provided they prove the age or the historic status of their vehicle. For owners of collection vehicles or those for sporadic use, the exemption represents a recurring annual saving and an incentive for the conservation of the local automotive heritage, although it requires formalizing the application before the City Council for the benefit to be effective.

Source: Official Gazette of the Province of Guadalajara, no. 181, of September 23, 2026, City Councils section, pages 1-2 (official reference: verification code 5a99540f468202df1b523ebc70e6eca4e700c50c).