Casas de Miravete grants tax rebates for historic vehicles in its fiscal ordinance

The Plenary of the Casas de Miravete City Council provisionally approved the modification of the Fiscal Ordinance regulating the Mechanical Traction Vehicle Tax (IVTM) with the aim of introducing specific discounts for antique and historic vehicles. The agreement was adopted at an ordinary session held on 28 July 2026 and was published in the Official Gazette of the Province of Cáceres on 17 August 2026, with reference BOP-2026-3885.

Legal basis and procedure

The initiative is based on Article 17 of the Consolidated Text of the Law Regulating Local Finances, approved by Royal Legislative Decree 2/2004, of 5 March. According to this regulation, provisional agreements to modify municipal tax ordinances must be subject to public consultation before their final approval. In this case, the file is open to claims for a period of thirty days, counted from the day following the publication of the notice in the BOP of Cáceres.

If no claims are submitted by interested parties during the public exhibition period, the provisional agreement shall be deemed definitively adopted without the need for a new plenary agreement. This significantly simplifies the procedure and allows the discount to come into force within a shorter period.

Scope of the discount

The modification affects only antique and historic vehicles registered in the municipality of Casas de Miravete, although its approval may serve as a model for other Extremaduran city councils. The measure seeks to recognise the heritage and cultural value of classic cars, whose owners assume high maintenance costs without daily use that would justify the full tax burden.

Next steps

The file is available to interested parties for direct examination, in accordance with current regulations. Any claims submitted will be assessed by the council before the final approval of the amended ordinance. The document was signed by Juan Luis Curiel Alvarado, mayor of Casas de Miravete, dated 12 August 2026.

Source: Official Gazette of the Province of Cáceres, No. 0156, 17 August 2026, Section I - Local Administration, p. 18959 (official reference: BOP-2026-3885).