The Generalitat implements the new tax on CO ₂ emissions from vehicles

Catalonia has been working for some time to reduce its carbon dioxide (_CO2) emissions and since 2005 it has embarked on a path that has placed it within the framework of compliance with the Kyoto commitments and the international policy against greenhouse gas emissions.

With this same objective, the Generalitat launches this year the tax on carbon dioxide emissions from mechanical traction vehicles. It is an own tribute aligned with the green taxation that is promoted from Europe to fight against climate change and with the sustainable development goals of the 2030 Agenda.

Given the climate emergency situation that the planet is experiencing, and from the commitment to the environment, the tax is implemented with a clear will to encourage the reduction of CO2 emissions from vehicles, which have a direct impact on the greenhouse effect and global warming, and therefore, on the health of citizens.

The tax was created by Law 5/2017 on fiscal, administrative, financial and public sector measures. Subsequently, the regulation was incorporated into Law 16/2017, of August 1, on climate change. The regulation aims to promote the transition towards a greenhouse gas emissions neutral, competitive, innovative and resource-efficient economy; reduce the vulnerability of the population, socio-economic sectors and terrestrial and marine ecosystems to the adverse impacts of climate change, and also promote education, research, development and technology transfer, and disseminate knowledge on climate change adaptation and mitigation.

It will apply to cars, vans and motorcycles – based on 2020 _CO2 emissions – and is estimated to affect 4.1 million vehicles and 2.1 million taxpayers this year.

What will the proceeds go to?

The tax has a finalist character. The proceeds will go entirely to the Climate Fund and the Natural Heritage Fund with the aim of investing in actions to improve the environment and public transport, promote renewable energies and clean vehicles, and promote sustainable mobility, the management of natural parks and research.

Who will have to pay for it?

The tax must be paid by persons (natural and legal) who are owners of a vehicle (tourism, van or motorcycle) with fiscal domicile in Catalonia in 2020. Legal persons without tax residence in Catalonia, but who have an establishment, branch or office and vehicles registered in Catalonia during 2020, are also obliged.

In the electronic headquarters of the Tax Agency of Catalonia (ATC) you can consult the table of sections and, with the simulator, calculate the cost of the tax according to the _CO2 emissions of the vehicle.

Not all vehicles have to be taxed. 100% electric vehicles, mopeds, trucks or vehicles of more than 3.5 tons, coaches and vehicles authorized to transport more than 9 people (including the driver) are exempt.

Vehicles with historic vehicle registration and classic vehicles enjoy the bonus of 100% of the full fee and, therefore, will not have to pay either.

Calendar

The tax is managed by means of a register, prepared and approved by the ATC based on the data available.

As of May 1, 2021, you can consult the provisional register of vehicles that are taxed for the tax and the fee to be paid at the electronic headquarters of the Agència Tributària de Catalunya, atc.gencat.cat. If you direct debit the payment of the tax and subscribe to the electronic notifications, you can enjoy a bonus of 2%. If it is necessary to make any modification to the data of the register, allegations may be submitted until June 4.

Access with idCAT Mobile (or other digital identification systems) allows you to consult the data in the register, submit allegations, direct debit payment, subscribe to electronic notifications, pay the settlement and submit claims.

As of September 1, the final register will be published and the payment period will begin through the ELECTRONIC HEADQUARTERS of the ATC. If you do not choose to make the payment in the electronic office, from October 2021 you will receive a notification with the amount and the deadlines of entry.

The Agència Tributària de Catalunya makes available to taxpayers the following assistance channels:

• atc.gencat.cat/impostco2. To consult the register, obtain more general information, receive personalized attention with virtual assistant and carry out all the procedures.

• Phone 012. For general inquiries about the tax.

• Phone 93 551 51 51. To consult the padrón, registration of domiciliation and other procedures.

• ATC Offices. Only in case of incidence in the register, and requesting an appointment at 93 551 51 51.

To learn more, you can visit the website impostco2.gencat.cat.

Source: The Newspaper