Porzuna eliminates vehicle tax exemptions and sets environmental bonuses

The Porzuna City Council has definitively approved the modification of the Fiscal Ordinance regulating the tax on mechanically propelled vehicles (IVTM), which eliminates two current exemptions and establishes a new system of bonuses based on environmental characteristics. The agreement, adopted in a plenary session on July 8, 2026, and made definitive as no claims were filed, is published in the Official Gazette of the Province of Ciudad Real number 168, dated September 2, 2026 (pages 8012-8013).

The file was subject to public consultation for 30 business days via an announcement published in the BOP number 130, dated July 10, 2026, and on the notice board of the municipal electronic headquarters. Since no claims or allegations were made, and in application of article 17.2 of the Royal Legislative Decree 2/2004, of March 5, which approves the revised text of the Local Treasuries Law, the provisional agreement is understood to be definitively adopted.

Eliminated Exemptions

The modification eliminates two exemption cases provided for in article 2 of the ordinance:

• Article 2.1.e): vehicles in a state of temporary deregistration are exempt while said situation persists.
• Article 2.1.f): electric, gas, hydrogen, or solar-powered vehicles were exempt from the IVTM during the first four years.

With the elimination, these vehicles are now subject to the tax, unless their owners request the environmental bonuses detailed below.

Bonuses for Environmental Characteristics

The new article 9 establishes bonuses in the tax quota based on the characteristics of the engine and its environmental impact, according to the classification appearing in the official documentation or in the records of the competent Administration:

• 75% bonus for Zero Label vehicles: electric, extended-range electric, plug-in hybrids with a range equal to or greater than 40 kilometers, and hydrogen fuel cell vehicles.
• 50% bonus for Eco Label vehicles: hybrids, plug-in hybrids with a range of less than 40 kilometers, and cars powered by natural gas (CNG and LNG) or liquefied petroleum gas (LPG).

The bonuses are requested, meaning they must be applied for by the taxpayer, and are compatible with others that may be legally established unless expressly provided otherwise.

Application and Effects

The application must be submitted accompanied by the corresponding supporting documentation:

• Circulation permit.
• Vehicle technical sheet.
• Documentation proving the type of engine.

The submission deadline is before the start of the tax period in which it is to take effect, or within one month from the date of registration in the case of new registrations. As a general rule, bonuses will take effect from the fiscal year following the request, and from the same fiscal year in the case of new registrations if requested within the deadline. The bonus will be applied as long as the circumstances that led to its granting persist, and the City Council may verify compliance with the required requirements at any time.

An administrative appeal may be filed against the agreement before the Administrative Chamber of the High Court of Justice of Castilla-La Mancha within two months of publication. The announcement, signed in Porzuna on August 31, 2026, by the mayor, Carlos Jesús Villajos Sanz, bears number 2811.

The reform affects all vehicle owners in the municipality: those who had the exemption for temporary suspension or the four-year exemption for clean vehicles must pay the tax, while owners of vehicles with an environmental label may reduce their quota by up to 75% if they request the bonus within the deadline.

Source: Official Gazette of the Province of Ciudad Real, number 168, September 2, 2026, Local Administration section (Porzuna City Council), pages 8012-8013 (official reference: announcement number 2811, CVE SKQoRu2vtkqXdpK+dvMu).