Cascajares de Bureba provides IVTM discounts for electric, gas, and hybrid vehicles

The City Council of Cascajares de Bureba has definitively approved the modification of the fiscal ordinance regulating the tax on mechanically propelled vehicles (IVTM), which exempts historical vehicles over 25 years old from payment and provides a rebate on the fee for less polluting vehicles. The agreement is published in the Official Gazette of the Province of Burgos no. 177, dated September 17, 2026, section III. Local Administration, page 8, with the official reference BOPBUR-2026-03852, and the modification enters into force the day after its publication.

The modification was provisionally approved by the Plenary of the City Council of Cascajares de Bureba in the session of June 15, 2026, in accordance with the provisions of Royal Decree 2/2004, of March 5, which approves the revised text of the Law regulating Local Treasuries. The text is understood to be definitively approved having been open to public inspection for one month, since the announcement published in the Official Gazette of the Province no. 132, of July 16, 2026, without any claims being filed during the exhibition period.

The announcement reproduces the full text of the modified ordinance, which maintains the sections relating to the taxable base and the tax quota and adds a new regime of exemptions and rebates on the tax bill.

Exemption for historical vehicles

The first block of the modification introduces a total exemption from the IVTM for historical vehicles:

• Historical vehicles over 25 years old: exemption from the payment of the tax.

This is the only exemption incorporated by the agreement, which is added to the cases already provided for in the state regulations governing local treasuries.

Rebates according to vehicle technology

The second block establishes percentage rebates on the tax quota based on the type of propulsion:

• Electric vehicles: 75% rebate on the quota.
• Gas vehicles: 60% rebate on the quota.
• Hybrid vehicles: 50% rebate on the quota.

The scale places electrics as the most benefited technology, with three-quarters less of a quota, followed by gas vehicles and, lastly, hybrids.

Processing and entry into force

The ordinance was processed according to the procedure provided for in the local treasury legislation: provisional approval by the Plenary, public exhibition of the agreement for one month via an announcement in the Official Gazette of the Province, and automatic definitive approval as no objections were registered.

• Provisional approval: Plenary Session of June 15, 2026.
• Public exhibition: one month from the announcement in the Official Provincial Gazette no. 132, of July 16, 2026.
• Final approval: due to the absence of claims during the exhibition period.
• Entry into force: the day following publication, remaining in effect until its express modification or repeal.

The document is signed in Cascajares de Bureba on September 7, 2026, by the mayor-president, Roberto Cornejo.

The measure directly affects the tax receipts paid by the municipality’s residents: owners of historic vehicles will stop paying the IVTM (Vehicle Traction Tax), and those with an electric, gas, or hybrid vehicle will see their quota reduced by the percentages established by the ordinance, with the consequent adjustment in municipal revenue from this tax.

Source: Official Provincial Gazette of Burgos, no. 177, of September 17, 2026, section III. Local Administration, page 8 (official reference: BOPBUR-2026-03852).