The tax on CO2 emissions: green taxation to fight climate change

Read the Spanish version.

Oliver Thansan
Oliver Thansan
07 May 2024 Tuesday 05:09
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The tax on CO2 emissions: green taxation to fight climate change

Read the Spanish version

The Catalan Tax Agency (ATC) has published the provisional register, corresponding to the year 2023, of all vehicles that are taxed by the tax on CO2 emissions. All owners of a vehicle can consult, from May 1, the data of the register at the ATC electronic headquarters atc.gencat.cat, accessing it with the NIF and registration number (for a vehicle specific) or with digital identification, using the mobile idCAT or another digital certificate to view all the vehicles of which you are the owner and the fee that will have to be paid. If any changes need to be made, objections 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 passenger cars, vans and motorcycles for their direct impact on the greenhouse effect and global warming, and, therefore, for the consequences it can have on people's health.

The collection goes entirely to the Climate Fund and the Natural Heritage Fund, and returns to citizens through investment in actions to improve the environment, promote sustainable mobility and the energy transition, deal with vulnerability in areas such as agriculture and coastal areas, and promote research and innovation with grants to universities, local bodies and companies to mitigate climate change.

The tax must be paid by natural and legal persons who, during the year 2023, have had their tax domicile in Catalonia and have owned a vehicle (touring vehicle, van or motorcycle). Legal entities without fiscal residence in Catalonia, but who, during 2023, have had an establishment, branch or office there and have owned a vehicle domiciled in Catalonia are also required to do so.

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

It should be noted that, if the tax payment is made by direct debit before 15.07.2024, a 2% bonus is obtained. It can be done easily from the register consultation at the ATC electronic headquarters: atc.gencat.cat/co2padro.

On September 1, 2024, the definitive list of vehicles subject to the tax will be published. The payment dates are as follows:

· Vehicles with direct debit: charge on account on 20.11.2024.

· Vehicles with non-domiciled payment: if they already paid tax the previous year, they can make the payment from 1.09.2024 to 20.11.2024. With regard to newly taxed vehicles, the payment deadline will be indicated in the notification that the holder 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, together with the payment letter, to facilitate the payment of the tax also through the following channels: telephone 012, with automated payment; ATC calls you (93 551 51 51); ATC mobile app; collaborating financial institutions, post offices, and ATC offices and delegations, with prior appointment recommended. You can also use the QR code included in the payment letter.