Understanding Spain's Matriculation Tax:

Understanding Spain's Matriculation Tax: Focus on Extremadura's Rates 

The Impuesto Especial sobre Determinados Medios de Transporte (Special Tax on Certain Means of Transport), commonly known as the Matriculation Tax, is a critical part of Spain's indirect tax structure, levied upon the definitive registration of new and used vehicles, watercraft, and aircraft within the country. While the tax's structure and definitions are governed by the national Law 38/1992 on Special Taxes, Spain's Autonomous Communities retain the authority to set their own tax rates for certain categories. The provided information outlines the specific rates and criteria applicable in the region of Extremadura following a recent legislative change.

A key development in Extremadura is the derogation of the specific regional tax rate for the highest-emission categories (Epígrafes 4º and 9º) as of October 1, 2023, by Decree-Law 4/2023. This change simplifies the tax landscape by reverting the applicable rates to the standard state rates established in Article 70.1 of the national Law 38/1992. This move is part of an effort to reduce the tax burden on taxpayers, even if only by aligning the regional tax with the default national structure.

The core principle governing the tax calculation is a tiered system based primarily on the official CO₂ emissions (in grams per kilometer) for automobiles and motorcycles, coupled with specific categories for other means of transport. The current rates applicable in Extremadura are as follows:

0% is applied to vehicles with the lowest emissions (Epígrafes 1º and 6º).

4.75% is levied on medium-low emission vehicles, specifically those cars emitting more than 120 g/km and less than 160 g/km (Epígrafe 2º), and motorcycles with emissions between 100 g/km and 120 g/km (Epígrafe 7º).

9.75% is applied to higher emission categories, covering cars from 160 g/km up to 200 g/km (Epígrafe 3º), and motorcycles from 120 g/km up to 140 g/km (Epígrafe 8º).

The highest rate of 14.75% is reserved for the most polluting category of vehicles (Epígrafe 4º)—those emitting 200 g/km or more, those that fail to accredit their CO₂ emissions, motorhomes in categories N2 and N3, quad bikes, and jet skis. This same rate (Epígrafe 9º) applies to the highest-emission motorcycles (140 g/km or more) and high-power motorcycles (over 74 kW) regardless of their CO₂ rating.

Finally, a special rate of 12% (Epígrafe 5º) applies to all other motorized means of transport not classified by CO₂ emissions, which includes recreational boats (excluding jet skis) and all types of airplanes and aircraft. This tiered system clearly incentivizes the acquisition of vehicles with lower environmental impacts.