Sotodosos definitively approves the vehicle tax ordinance

The Sotodosos City Council has made final the fiscal ordinance regulating the Vehicle Tax (IVTM), after no claims were filed during the public exhibition period. The provisional plenary agreement is thus automatically approved as final, and its full text is published in the Official Gazette of the Province of Guadalajara, number 182, dated September 24, 2026. The regulation enters into force on the day of its publication in the gazette and shall remain in effect until its express modification or repeal.

Processing and legal framework

The approval occurs 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, a regulation that establishes this direct tax as mandatory and regulates it in articles 92 to 99. The official announcement was signed in Sotodosos on September 22, 2026, by the mayor, Mr. Antonio Marco Vargas.

The ordinance fully repeals the fiscal ordinances regulating the IVTM previously approved by the Council and its modifications. An administrative appeal may be filed against the agreement before the Administrative Litigation Chamber of the High Court of Justice of Guadalajara, based in Guadalajara, within two months from the day following the publication of the announcement, in accordance with article 46 of Law 29/1998, of July 13.

Exemptions and bonuses

The text details the cases of exemption from the tax:

• Official vehicles of the State, the Autonomous Communities, and Local Entities assigned to national defense or citizen security.
• Vehicles of diplomatic representations, consular offices, and international organizations with headquarters or offices in Spain, based on reciprocity.
• Ambulances and vehicles intended for healthcare assistance belonging to the Red Cross.
• Vehicles for persons with reduced mobility and those registered in the name of persons with a disability degree equal to or greater than 33 per 100, for exclusive use and with a limit of one vehicle per beneficiary.
• Urban buses assigned to public transport under an administrative concession granted by the municipality of Guadalajara.
• Tractors, trailers, semi-trailers, and machinery provided with the Agricultural Inspection Card.

Regarding bonuses, the ordinance establishes:

• 100 percent of the fee for vehicles 25 years or older since their first registration and for those declared as historic.
• 50 percent indefinitely for battery electric vehicles (BEV), range-extended electric vehicles (REEV), and plug-in hybrid electric vehicles (PHEV) with a minimum range of 40 kilometers, as well as fuel cell vehicles.
• 50 percent for six years, including the year of first registration, for factory-approved hybrids with catalytic converters, exclusively LPG fuel vehicles, and vehicles adapted for the use of gas.

Interested parties must apply for the tax benefits with supporting documentation, and their effects will take place starting from the following tax period.

Rates and tax management

The rate table starts at 12.62 euros for passenger cars of less than eight fiscal horsepower and reaches 112 euros from 20 fiscal horsepower onwards. Buses are taxed between 83.3 and 148.3 euros depending on seats; trucks, between 42.28 and 148.3 euros depending on payload; tractors and trailers, between 17.67 and 83.3 euros; and mopeds and motorcycles, from 4.42 euros up to 60.58 euros in the bracket of more than 1,000 cubic centimeters.

The tax period coincides with the calendar year and the tax accrues on the first day of the year, with pro-rating by calendar quarters in cases of first acquisition, definitive deregistration, temporary deregistration due to theft, or registration following a previous deregistration. Registrations are managed under a self-assessment regime, and the Provincial Traffic Headquarters will not issue the circulation permit nor process transfers, modifications, or deregistrations without prior proof of tax payment or exemption. Taxpayers will have thirty days to declare definitive deregistrations and changes of address, and the annual census will be open to the public for fifteen days.

Impact for residents

The entry into force of the ordinance affects all vehicle owners registered in Sotodosos, who will see the new rates applied and must expressly request the exemptions and bonuses that correspond to them. The consolidation of the text provides legal certainty to the municipal tax and opens a two-month period for its challenge before the contentious-administrative courts.

Source: Official Gazette of the Province of Guadalajara, No. 182, September 24, 2026, City Councils section, pp. 1-9 (official reference: announcement 2026_2480; verification code 9616fc1951596ebbf020a1dadf395d7b7f1d037d).