Tax on CO2 emissions: green taxation against climate change

Read the Catalan version.

Oliver Thansan
Oliver Thansan
04 May 2024 Saturday 10:25
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Tax on CO2 emissions: green taxation against climate change

Read the Catalan version

The Agència Tributària de Catalunya (ATC) has published the provisional register, corresponding to the 2023 financial year, of all vehicles that are taxed by the tax on CO2 emissions. All vehicle owners can consult, since May 1, the registry data at the ATC electronic headquarters atc.gencat.cat, accessing with the NIF and registration number (for a specific vehicle) or with digital identification, using idCAT Mòbil or another digital certificate to view all the vehicles you own and the fee that must be paid. If it is necessary to make any modification, allegations can be submitted until June 6.

This green tax, in line with the environmental taxation promoted in Europe to fight climate change, taxes CO2 emissions from cars, vans and motorcycles due to their direct impact on the greenhouse effect and global warming, and, therefore, therefore, due to the consequences it can have on people's health.

The proceeds go entirely to the Climate Fund and the Natural Heritage Fund, and return to citizens through investment in actions to improve the environment, promote sustainable mobility and the energy transition, address vulnerability in areas such as agriculture and coastal areas, and promote research and innovation with aid to universities, local authorities and companies to mitigate climate change.

Natural and legal persons who, during the year 2023, have had a tax domicile in Catalonia and have owned a vehicle (car, van or motorcycle) must pay the tax. Legal entities without tax residence in Catalonia are also obliged, but during 2023 they have had an establishment, branch or office and have owned a vehicle domiciled in Catalonia.

100% electric vehicles, mopeds, trucks or vehicles weighing more than 3.5 tons, coaches, vehicles authorized to transport more than 9 people (including the driver) and vehicles adapted for driving are exempt from payment. of people with reduced mobility. Vehicles with historic vehicle registration and classic vehicles enjoy a 100% bonus on the full quota and, therefore, are not taxed either. Likewise, owners of vehicles that do not exceed 6 euros in entry fee do not have to pay the tax.

It should be noted that, if the tax payment is paid by direct debit before 07/15/2024, you will obtain a 2% bonus. It can be easily domiciled by consulting the registry at the ATC electronic headquarters: atc.gencat.cat/co2padro

On September 1, 2024, the final list of vehicles that pay the tax will be published. The payment dates are as follows:

· Vehicles with direct debit payment: debit to account on 11/20/2024.

· Vehicles with non-domiciled payment: if they already paid taxes the previous year, they will be able to make the payment from 09/1/2024 to 11/20/2024. With respect to new taxation vehicles, the payment deadline will be indicated in the notification that the owner will receive.

If the payment has not been direct debited, it can be paid by consulting the final register at the ATC electronic headquarters: atc.gencat.cat/co2padro.

An informative letter will be sent, along with the payment letter, to facilitate the payment of the tax also through the following channels: telephone 012, with automated payment; L’ATC us truca telephone number (93 551 51 51); ATC mobile app; collaborating financial entities, Post Offices, and ATC offices and delegations, with a recommended appointment. You can also use the QR code included in the payment letter.