Doctrine by topic · DGT Observatory

CO2 Emissions: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Stable position High confidence 8 rulings · 2014–2026

Current position

The first registration in Spain of used vehicles is subject to the IEDMT (Tax on the Creation of New Motor Vehicles) using its market value as the tax base. The tax rate is determined according to the CO2 emissions certified by an official certificate. In the absence of such certification, the rate for heading 5 applies, unless the Autonomous Community establishes a different one.

The DGT's position remains stable regarding the treatment of CO2 emissions to determine the tax rate. Consultations have focused on clarifying the nature of specific vehicles (such as quad-type vehicles) or on specifying the application of the tax to used vehicles and the need for official certification of emissions.

Turning points

  1. V0971-22

    Establishes that vehicles with handlebar steering and astride riding are quad-type, subject to heading 4, regardless of their approval as a tractor.

Analysis based on 8 of 8 rulings with a stated position. Updated 13 November 2026.

Rulings on this topic

7
V0819-24 22 Apr 2024

0% tax rate applicable if CO2 emissions are proven to be below 120 g/km

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
impuesto especial sobre determinados medios de transporteemisiones de co2primera matriculación definitivadevengohomologación Ley 38/1992 (LIE)LGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V3094-23 27 Nov 2023

First registration of a quad-type vehicle is subject to tax under heading 4

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
impuesto especial sobre determinados medios de transportevehículo tipo quadprimera matriculacióntipo impositivohomologación Ley 38/1992 (LIE)
Affects CompanyExpat · Non-residentIndividual
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