Campoo de Yuso definitively approves its vehicle tax ordinance

The City Council of Campoo de Yuso has made final the modification of the Fiscal Ordinance regulating the Tax on Mechanical Traction Vehicles, after the public exhibition process concluded without claims. The agreement is published in the Official Gazette of Cantabria (BOC) no. 179, dated September 17, 2026, within section 1. General Provisions, with the official reference CVE-2026-7202 and file 1857243E. The regulation enters into force on the day of its publication and will be applied from then on to the tax receipts in the municipality.

The Plenary of the Municipal Corporation, in an ordinary session held on July 15, 2026, agreed on the initial approval and public exhibition of the modification. After the period elapsed without claims, and in accordance with article 17, paragraphs 3 and 4, of Royal Legislative Decree 2/2004, of March 5, which approves the Revised Text of the Law regulating Local Treasuries, the agreement is made final and the full text, which appears as an annex to the announcement, is made public. The document was signed in Campoo de Yuso on September 10, 2026, by the mayor, Eduardo Ortiz García.

Tax quota table

The ordinance regulates the tax as a direct tax on the ownership of vehicles fit to circulate on public roads, and establishes the following rate table, respecting the minimum quotas of article 95 of Royal Legislative Decree 2/2004:

• Passenger cars: 12.88 euros (less than 8 fiscal horsepower); 34.76 (from 8 to 11.99); 73.38 (from 12 to 15.99); 91.40 (from 16 to 19.99); 114.24 (20 or more).
• Buses: 84.97 euros (less than 21 seats); 121.01 (from 21 to 50); 151.27 (more than 50).
• Trucks: 43.13 euros (less than 1,000 kilos of payload); 84.97 (from 1,000 to 2,999); 121.01 (from more than 2,999 to 9,999); 151.27 (more than 9,999).
• Tractors: 18.02 euros (less than 16 fiscal horsepower); 28.32 (from 16 to 25); 84.97 (more than 25).
• Trailers and semi-trailers: 18.02 euros (from more than 750 to less than 1,000 kilos); 28.32 (from 1,000 to 2,999); 84.97 (more than 2,999).
• Mopeds and motorcycles up to 125 cubic centimeters: 4.51 euros; up to 250: 7.73; up to 500: 15.44; up to 1,000: 30.90; more than 1,000: 61.80.

Bonuses and exemptions

The text incorporates bonuses on the quota, which are granted upon request by the taxpayer providing the Technical Inspection card, the circulation permit, and the supporting documentation of the environmental badge:

• 75 percent for vehicles with the ZERO EMISSIONS label.
• 50 percent for vehicles with the ECO label.
• 100 percent for historic vehicles or those with a minimum age of 25 years since their manufacture or first registration.

Bonuses take effect in the tax period following their recognition. Exemptions include, among others, official vehicles of the State, autonomous communities, and local entities assigned to defense or public security; those of diplomatic representations and international organizations; ambulances and healthcare assistance vehicles; vehicles for persons with reduced mobility and those registered in the name of persons with a recognized disability of 33 percent or higher, for exclusive use; urban public transport buses with more than nine seats; and tractors, trailers, and machinery with an Agricultural Inspection Card.

Validity, management, and means of appeal

The tax period coincides with the calendar year, except in the case of the first acquisition of vehicles, and the tax accrues on the first day of that period, with pro-rating by calendar quarters in cases of first acquisition, permanent deregistration, or temporary deregistration due to subtraction or theft. Management, settlement, inspection, and collection are the responsibility of the city council when the address of the circulation permit is located within the municipal district of Campoo de Yuso, and the tax shall be required under a self-assessment regime in cases of first registration, rehabilitation, or new authorizations to circulate.

The ordinance repeals the previous one and its subsequent modifications, and maintains, through a transitional provision, the bonuses already recognized under the same terms in which they were granted, without prejudice to the taxpayer requesting the recognition of a new one. An administrative-law appeal may be filed against the agreement before the Administrative Litigation Chamber of the High Court of Justice of Cantabria, based in Santander, within two months from the day following publication, in accordance with Article 46 of Law 29/1998, of July 13.

The impact of the regulation is direct for vehicle owners registered in Campoo de Yuso, who will see these fees and bonuses applied to their receipts from the entry into force of the text, with the possibility of requesting the environmental and seniority reductions now regulated by the ordinance.

Source: Official Gazette of Cantabria, no. 179, of September 17, 2026, section 1. General Provisions, pp. 46056-46061 (official reference: CVE-2026-7202).