Paracuellos approves the vehicle tax ordinance with a historical bonus

The City Council of Paracuellos de la Vega has made final the Fiscal Ordinance regulating the tax on mechanically propelled vehicles (IVTM), as no claims were filed during the public exhibition period. The full text is published in the Official Gazette of the Province of Cuenca, number 103, dated September 7, 2026, pages 7 to 12, under number 2102 and file 19/26.

The ordinance, initially approved by the Municipal Plenary in the session of June 18, 2026, is automatically made final in compliance with article 17.4 of the Recast Text of the Law Regulating Local Treasuries, approved by Royal Legislative Decree 2/2004, of March 5. The agreement was signed by the mayor, Ana Mª Godoy Ferreros, on September 2, 2026.

50% Bonus for Historic Vehicles

The main novelty of the regulation is the 50% bonus on the quota in favor of historic vehicles or those with a minimum age of twenty-five years, counted from their manufacture or, failing that, from their first registration. The measure is applied under the terms provided in the Historic Vehicles Regulation, approved by Royal Decree 892/2024, of September 10.

The bonus must be requested by the taxpayer from the moment the conditions required for its enjoyment are met. The remaining quotas will be applied without any increase coefficient, governed by the rates of article 95.1 of the recast text of the Law Regulating Local Treasuries.

Exemptions and Taxpayers

The ordinance regulates the exemptions provided for in state regulations, among which the following stand out:

• Official vehicles of the State, Autonomous Communities, and Local Entities assigned to national defense or citizen security.
• Vehicles of diplomatic representations, consular offices, and international organizations with diplomatic status.
• Ambulances and vehicles intended for healthcare assistance or the transport of injured or sick persons.
• Vehicles for persons with reduced mobility and those registered in the name of persons with disabilities (degree equal to or greater than 33%) for their exclusive use.
• Urban public transport buses and minibuses with a capacity of more than nine seats.
• Tractors, trailers, semi-trailers, and machinery provided with an Agricultural Inspection Card.

Taxpayers are natural or legal persons and entities in whose name the vehicle appears on the circulation permit, in accordance with article 35.4 of the General Tax Law 58/2003, of December 17.

Management, Accrual, and Entry into Force

The tax accrues on the first day of the tax period, which coincides with the calendar year, and the quota is prorated by quarters in cases of first acquisition, permanent deregistration, or theft of the vehicle. Management is the responsibility of the City Council itself, which will prepare the annual Register, displayed to the public for one month, and will set the voluntary payment deadline each year, announced in the BOP and on the notice board.

The ordinance shall enter into force upon its full publication in the Official Provincial Gazette and shall be applicable as of January 1 of the following year, remaining in effect until its express modification or repeal. An administrative appeal may be filed against the agreement before the Administrative Litigation Chamber of the High Court of Justice of Castilla-La Mancha, based in Albacete, within two months of publication.

The new regulation affects all taxpayers who own vehicles in the municipality, whose quotas will be set according to state tariffs and who may benefit from the seniority bonus, an incentive that encourages the preservation of the local automotive heritage.

Source: Official Provincial Gazette of Cuenca, no. 103, September 7, 2026, Local Administration section, pp. 7-12 (official reference: no. 2102, file 19/26).