The Spanish car registration system: how and why it works

Four institutions

Spanish registration is split between four bodies: Agencia Tributaria (taxes), ITV (technical), Ayuntamiento (municipal tax), DGT (registration). Each issues a piece of paper; only the DGT closes the loop.

Why the franquicia exists

To avoid double-taxing residents who relocate with vehicles they already owned. The conditions (12 months residence, 6 months ownership) protect the system from abuse.

Why CO₂-based IEDMT?

Spain links registration tax to emissions to discourage high-pollution vehicles and align with EU climate goals.

Why ITV is mandatory at import

To verify VIN, technical specs and identify modifications that may require homologation. The certificate becomes part of the permanent file.

Why annual IVTM?

Local-level revenue for road and traffic maintenance. Rate depends on fiscal horsepower and municipality.