CO2 emissions tax: check your tax rate and when you pay it

The Catalan Tax Agency (ATC) has published the final list for the 2024 fiscal year of all vehicles subject to the CO₂ emissions tax. Starting September 1, owners of one or more vehicles can check their details and the tax they must pay on the Agency's website, via My ATC space, with digital identification (IdCAT Mobile or other digital certificate). To check a single vehicle, basic access is available with a tax identification number and registration number, without the need for digital identification.

Key payment dates

• Vehicles with direct debit payments made before July 15, 2025: the charge will be made on November 20, 2025.
• Vehicles that have not paid by direct debit before July 15, 2025: The voluntary payment period without surcharges is from September 1 to November 20, 2025.

How to pay?

• From September 1, 2025, you can pay by accessing the vehicle list query from My ATC space, with digital identification.
• If you just have to pay a single vehicle, there is the option to make the payment by accessing the registration number and the NIF of the holder.
• You can also use the payment letter that will be sent to the home address of all vehicle owners with a fee due.

Who should pay the tax?

Individuals and legal entities that had their tax domicile in Catalonia during 2024 and owned a vehicle (car, van, or motorcycle) must pay the tax. Specifically, cars and motorcycles with emissions of more than 120 g/CO₂ per km and vans with emissions of more than 160 g/CO₂ per km are subject to tax.

Legal entities without tax residence in Catalonia but that had an establishment, branch, or office during 2024 and owned a vehicle domiciled in Catalonia are also subject to tax.

Who is not subject to tax or is exempt?

100% electric vehicles, mopeds, trucks or vehicles over 3.5 tons, coaches, and vehicles authorized to transport more than nine people (including the driver) are not subject to payment.

Vehicles adapted for driving by people with reduced mobility are exempt. Vehicles with historic vehicle registration plates and classic vehicles enjoy a 100% discount on the full tax rate and are therefore also exempt from tax. Likewise, owners of vehicles with a tax payment of less than six euros do not have to pay the tax.

It should be noted that if the tax was paid by direct debit before July 15, 2025, a 2% discount on the tax rate is available.

Where does the revenue go?

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

The proceeds are allocated entirely to the Climate Fund and the Natural Heritage Fund, and are returned 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. Information on the projects in which the investment will be made in 2025 can be found on the website of the Catalan Office for Climate Change.

To learn more, visit the website impostco2.gencat.cat.