Starting this week, it is possible to consult the provisional register for the 2021 financial year to determine the tax on carbon dioxide emissions from mechanical traction vehicles. The government has decided maintain the rates applied the first year of implementation of the tax and the increase that was foreseen in the initial law will not be applied. With emissions up to 120 g/km any vehicle is exempt from payment this year.
In accordance with article 44 of Law 16/2017, of August 1, on climate change, in the 2021 financial year a lowering of the emissions threshold was foreseen from which the tax should be applied. Specifically, it was planned to go from 120g/km to 95g/km in the case of passenger cars and motorcycles, and from 160g/km to 140g/km in the case of vans, which translated into an increase in the share . In addition, the marginal tax rates corresponding to each payable base bracket were also increased.
The rates for the 2020 financial year (which was settled in 2021), will be maintained for the current financial year, accrued on December 31, 2021 and which will be settled between November 1 and 20 of this year. The Catalan Executive has made this decision “against the uncertainty scenario is having on the economy high inflation, caused by the rise in energy prices; the situation in Ukraine; the effects of the pandemic on Catalan households, and to favor a transition adapted to socioeconomic conditions”, according to the Generalitat.
In the case of the tax on facilities that affect the environment, the new decree law modifies Law 5/2020, of April 29, by which the tax is created, and increases its tax rate in the case of activities of production, storage or transformation of electrical energy. The Climate Action Department will allocate all the resources obtained in full to increasing the number of photovoltaic parks in publicly owned buildings and infrastructures, to aid for the connection of biogas plants to the gas network and to completing the deployment of actions in the field of energy transition.
The register data is accessed with the NIF and the license plate or with digital identification with the Mobile idCAT or other digital certificate— to verify all the data on the owner of the vehicle or vehicles (vans, passenger cars and/or motorcycles), their characteristics , as well as the result of the fee to be paid. In the event that these data are not correct, they may present allegations until June 3.
The pay
As of September 1, the Catalan agency will publish the definitive register and the self-assessment period will begin through the same electronic office. In accordance with the law, if the payment is made by direct debit, a 2% bonus can be enjoyed. Specifically, in the case of taxpayers who already domiciled the payment in 2021, a charge will be made on account as of November 7. For those vehicles that already paid taxes last year, but did not make the direct debit, the self-assessment must be effective from November 1 to 20. And, finally, the new taxation vehicles will have to pay according to the date indicated in the notification they will receive from the ATC via the Post Office.
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If the payment has not been direct debited, it can be paid through the ATC electronic headquarters, on the 012 telephone number, on the ATC telephone number (93 551 51 51), through Bizum, at collaborating financial entities , at Post Offices, and at all ATC offices and delegations, in the latter case by appointment.
This tax is part of the 2030 agenda approved by the Government and is in line with the recommendations of the IMF, the OECD or the European Commission, which coincide in betting on green taxation as an essential tool in the face of the environmental crisis and climate emergency. Other European countries such as Finland, Switzerland, Belgium, France, Sweden, Germany or Ireland also have tax figures that take into account CO2 emissions from vehicles.