# Calculadora IVTM — Spain car tax

Source page: https://valem.run/calculators/spain/car-tax

Spain's IVTM is a municipal tax: a state base amount set by fiscal horsepower, multiplied by your town's coefficient of up to two.

**Tax year:** 2026

## How it is calculated

The IVTM (impuesto sobre vehiculos de traccion mecanica) is Spain's annual car tax, collected by the municipality. It starts from a state base table keyed to fiscal horsepower, from under 8 CV to 20 CV and above.

Each town multiplies that base by a coefficient of up to two, so the same car costs up to twice as much in a big city as in a small one. Pick the minimum, a middling or the maximum coefficient from the dropdown, or enter the exact one from your ayuntamiento's ordenanza fiscal. Electric and eco vehicles often get bonuses of up to 75%. Estimate, not tax advice.

## Worked example

With Potencia fiscal of 9, this model computes IVTM anual of 68.16 EUR.

## Inputs

| Name | Label | Type |
| --- | --- | --- |
| `fiscalCV` | Potencia fiscal (CV) | number |
| `coefBand` | Coeficiente municipal | string |
| `customCoefficient` | Coeficiente si « Otro » | number |

## Sources

- [TRLRHL art. 95 — BOE](https://www.boe.es/buscar/act.php?id=BOE-A-2004-4214) (checked 2026-08-02)

## What this page claims

The Valem engine reproduces this model's formula through 3 self-test cases. That shows internal consistency, not that the formula matches current law; the cited sources are the evidence for that. Estimate, not tax advice.

## For agents

- Model manifest (formula, constants, test vectors): https://valem.run/calculators/spain/car-tax.json
- Compute by URL: https://valem.run/calculators/spain/car-tax.json?fiscalCV=9
- MCP: https://valem.run/mcp/calculators (call `calculate` with calculator `spain/car-tax`)