La Pola de Gordón approves the vehicle tax ordinance

The City Council of La Pola de Gordón has finalized Fiscal Ordinance No. 2, regulating the Mechanical Traction Vehicle Tax (IVTM), after no claims were filed during the public exhibition period. The initial plenary agreement was adopted on July 2, 2026, in an extraordinary session, and its full text is published in the Official Gazette of the Province of León number 177, dated September 16, 2026, with reference BOP-LE-2026-177003.

The regulation is issued under articles 15.2 and 59.1 c) and in accordance with articles 92 to 99 of Royal Legislative Decree 2/2004, of March 5, which approves the Revised Text of the Law Regulating Local Treasuries. The document, signed by Mayor Antonio García Arias in La Pola de Gordón on August 27, 2026, is published in compliance with article 70.2 of Law 7/1985, of April 2, Regulating the Bases of the Local Regime.

New tax rates

Article five establishes the rate schedule applicable to the different categories of vehicles, which are settled annually by receipt:

Passenger cars: less than 8 fiscal horsepower, €14.91; from 8 to 12, €43.62; from more than 12 to 15.99, €92.08; from more than 16 to 20, €114.70; more than 20, €143.36.
Buses: less than 21 seats, €106.62; from 21 to 50, €151.86; more than 50, €189.80.
Trucks: less than 1,000 kg payload, €54.12; from 1,000 to 2,999 kg, €106.62; from more than 2,999 to 9,999 kg, €151.86; more than 9,999 kg, €189.82.
Tractors: less than 16 fiscal horsepower, €22.62; from 16 to 25, €35.54; more than 25, €106.62.
Trailers and semi-trailers: less than 1,000 kg, €22.62; from 1,000 to 2,999 kg, €35.54; more than 2,999 kg, €106.62.
Other vehicles: mopeds and motorcycles up to 125 cc, €5.65; from 125 to 250 cc, €9.69; from 250 to 500 cc, €19.39; from 500 to 1,000 cc, €38.77; more than 1,000 cc, €77.54.

Bonus for clean vehicles

Article six introduces a 75% bonus on the tax quota for electric or hybrid motor vehicles, provided that the taxpayer proves ownership of the vehicle and its technical characteristics. The measure is justified by the reduced environmental impact of these vehicles.

The ordinance also includes the exemptions provided for in article 93 of the Law Regulating Local Treasuries, which include official vehicles assigned to national defense or citizen security, those of diplomatic representations, ambulances and health assistance vehicles, those intended for people with reduced mobility and those registered in the name of persons with a disability degree equal to or greater than 33%, as well as urban public transport buses and agricultural machinery with an Agricultural Inspection Card.

Tax Management and Accrual

The tax accrues on the first day of the tax period, which coincides with the calendar year, except in the case of the first acquisition of vehicles, in which case it begins the day following the purchase and the quota is prorated by quarters. A census will be compiled annually and displayed to the public for twenty days for the submission of claims.

In the event of a first acquisition or a modification that alters the classification of the vehicle, taxpayers must submit a declaration to the Management Office within thirty days, accompanied by the supporting documentation of the purchase, the technical characteristics certificate, and the DNI or CIF. An administrative appeal may be filed against the agreement before the Contentious Chamber of the High Court of Justice of Castilla y León within two months of publication.

The final approval of this ordinance affects all vehicle owners in the municipality of La Pola de Gordón, who will see their annual quotas updated and may benefit from a 75% reduction if they opt for electric or hybrid vehicles, in line with municipal policies to promote sustainable mobility.

Source: Official Gazette of the Province of León, no. 177, September 16, 2026, section I (official reference: BOP-LE-2026-177003).