What this letter is
The impuesto de circulación (road tax), officially the Impuesto sobre Vehículos de Tracción Mecánica (IVTM) (motor vehicle tax), is the annual tax paid by the holder of a registered, roadworthy car, motorbike, van or lorry. It is collected by the ayuntamiento del domicilio (town hall of the address) shown on the vehicle registration certificate, directly or through a collection body (for example, SUMA in Alicante). It accrues on 1 January: whoever was the holder that day pays the full year.
How to read it: the key parts
| What you see on the bill | What it means |
|---|---|
| Sujeto pasivo / titular (taxpayer / holder) | The person in whose name the vehicle is registered with Tráfico |
| Matrícula (number plate) | The vehicle the bill relates to |
| Clase y potencia (caballos fiscales, cc, plazas, carga) (class and power: fiscal horsepower, cc, seats, load) | What determines the rate |
| Coeficiente (coefficient) | What your town hall applies on top of the basic rate (the law allows up to double) |
| Bonificación / exención (discount / exemption) | Discounts applied, if you have them recognised |
| Cuota / importe (amount due) | What you have to pay |
| Periodo voluntario de pago (voluntary payment period) | The dates to pay without a surcharge |
| Referencia de cobro / CSV (payment reference / verification code) | Code to pay online, at the bank or check the bill |
What deadline you have
Each town hall sets its calendario fiscal (tax calendar) and the IVTM voluntary period. For example, in 2026 SUMA collected it in most municipalities in Alicante from 5 March to 11 May. Check the exact dates on your bill or your town hall’s website.
If you think the bill is wrong, you have one month to file a recurso de reposición (administrative appeal), counted from the day after the end of the public display period of the tax roll or from notification.
What you can do
| Option | When it makes sense | What happens next |
|---|---|---|
| Pay in the voluntary period | The bill is correct | Matter closed, no surcharge |
| Set up direct debit | For future years | It’s charged automatically every year |
| Request an exemption or discount | Disability, historic, electric or hybrid car | If granted, it applies to the following bills |
| Recurso de reposición | Wrong holder, vehicle or amount | Decided by the town hall or body that issued the bill |
| Request a prorated refund | You deregistered the vehicle during the year | They refund the quarters that didn’t apply |
What happens if you do nothing
When the voluntary period ends, surcharges begin: 5 % if you pay before receiving the providencia de apremio (enforcement notice), 10 % if you pay within the deadline the notice gives, and 20 % plus interest after that. The town hall also reports the non-payment to the DGT: you won’t be able to transfer the vehicle until you pay the previous year’s tax. If you still don’t pay, they can seize bank accounts or wages.
Common mistakes
- Thinking that if you sold the car in February, that year is no longer yours: it is if you were the holder on 1 January.
- Selling the car without doing the transfer at Tráfico: you’ll keep getting the tax bill.
- Assuming a car that isn’t used doesn’t pay: it only stops paying after deregistration with Tráfico.
- Not requesting the disability exemption: it isn’t applied automatically, you have to apply.
- Moving house without updating your address with the DGT: the bill will keep going to the old town hall.
How to respond step by step
- Go to the online portal of your town hall or its collection body with Cl@ve or a digital certificate.
- Find the bill by NIF or number plate and check the holder, vehicle and discounts.
- If it’s correct, pay online, at the bank or set up direct debit.
- If you deregistered or sold the car, have the DGT proof of baja (deregistration) or transferencia (transfer) to hand.
- If there is an error, file a recurso de reposición through the electronic registry within the month. Example:
Expone: que se me ha girado el recibo del IVTM del ejercicio [año] del vehículo con matrícula [___], que fue dado de baja definitiva en la Dirección General de Tráfico el [fecha] (adjunto justificante). Solicita: que se anule el recibo o, si ya está pagado, se me devuelva la parte proporcional de los trimestres posteriores a la baja.
Translation: States that I have been charged the IVTM for [year] for the vehicle with plate [___], which was permanently deregistered with the DGT on [date] (proof attached). Requests that the bill be cancelled or, if already paid, that the proportional part for the quarters after deregistration be refunded.
Cartamiga tip: if you’re going to sell the car, first check that last year’s tax is paid. It saves the transfer getting stuck at Tráfico at the last minute.