The tax on CO ₂ emissions from vehicles, for a sustainable future

The Catalan Government launches this year the tax on _CO2 emissions from mechanical traction vehicles. This own tax of the Generalitat, aligned with the green and sustainable taxation that is promoted from Europe to fight against climate change, will be applied to cars, vans and motorcycles – based on CO emissions₂ of 2020—and will begin charging on September 1, 2021.

The tax on carbon dioxide emissions from mechanical traction vehicles 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, which has as fundamental objectives to reduce greenhouse gas emissions. 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.

In this sense, the tax contributes to the achievement of the Sustainable Development Goals (SDGs) that make up the 2030 Agenda.

What will the proceeds go to?

The tax on _CO2 emissions from mechanical traction vehicles has been created in the face of the climate emergency situation that the planet is experiencing and has a finalist character. Thus, 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 must pay, exemptions and bonuses

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 entities without tax residence in Catalonia, but having an establishment, branch or office and vehicles registered here during 2020, are also required. It is estimated that it will affect 4.1 million vehicles and 2.1 million taxpayers.

The first year of application of the tax, which corresponds to the year 2020, will be exempt from paying all cars and motorcycles that emit less than 120 g of _CO2 / km and vans that emit less than 160 g / km, according to the official emissions of each model. From these emission levels, you will have to pay a fee that increases by sections and that goes from € 0.55 to € 276, for cars and motorcycles, and from € 0.3 to € 87, for vans. In the electronic headquarters of the Agència Tributària de Catalunya (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.

For the coming years, the exempt minimum will be lowered and paid for by all cars and motorcycles from 95 grams of _CO2 emitted per kilometer and vans from 140 g / km.

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.

Publication of the register of vehicles that are taxed

The tax is managed by means of a register, prepared and approved by the Agència Tributària de Catalunya based on the data available.

As of May 1, 2021, the provisional register and the fee to be paid can be consulted at the electronic headquarters of the Agència Tributària de Catalunya. If you direct debit the payment of the tax and subscribe to the electronic notifications, you can enjoy a bonus of 2%. If any modification has to be made 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 (atc.gencat.cat). 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. Then, you can pay at the electronic headquarters of the ATC, in collaborating financial institutions, through the telephone 012, at the post offices and at all the offices and delegations of the ATC. In the case of direct debit receipts, the amount will be charged on November 5, 2021.

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.

Telephone 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 Vanguard