Serranillos provides tax rebates on vehicle taxes for historic cars

The Serranillos City Council has definitively approved the modification of the Fiscal Ordinance regulating the Mechanical Traction Vehicle Tax (IVTM), which establishes a 100% rebate of the quota for historic vehicles or those over 30 years old. The measure, published in the Official Gazette of the Province of Ávila number 169, dated September 2, 2026, will take effect as of January 1, 2027.

The agreement became final as no claims were filed during the public exhibition period, according to the announcement signed by the mayor, Carlos Cayuela Martín, on August 25, 2026.

Processing and Legal Framework

The modification was processed in accordance with the Recast Text of the Law Regulating Local Treasuries, approved by Royal Legislative Decree 2/2004, of March 5. The file remained open to the public for thirty business days, with no allegations registered, following the announcement published in the Official Gazette of the Province number 129, dated July 8, 2026, as well as on the website and the council’s notice board.

According to article 17.3 of the aforementioned regulation, upon the expiration of the public exhibition period without allegations, the provisional agreement is understood to be definitively approved. The modification will enter into force the day following its publication in the provincial gazette.

Scope of the Rebate

Article 6 of the ordinance, relating to other exemptions and rebates, outlines the requirements to access the tax benefit:

• A 100% rebate of the tax quota is granted to historic vehicles and/or those with an age of more than 30 years.
• The rebate is granted upon request by the interested party, who must attach the documentation proving the right to it.
• The effects will apply starting January 1, 2027.

Appeals

Against the agreement, in accordance with article 19 of the Recast Text of the Law Regulating Local Treasuries, interested parties may file a contentious-administrative appeal within two months from the day following the publication of the announcement, before the High Court of Justice of Castilla y León, based in Burgos.

The measure represents tax relief for owners of vintage vehicles in the municipality, who will stop paying the IVTM, and reinforces the appeal of Serranillos for classic car enthusiasts, in line with the trend of small municipalities to incentivize the preservation of automotive heritage.

Source: Official Gazette of the Province of Ávila, no. 169, September 2, 2026, Local Administration, page (official reference: number 1745/26).