The Single Circulation Tax (IUC) is an annual tax that falls on the ownership of a motor vehicle and not on its circulation. Payment must be made by the time the vehicle is scrapped, with values being updated every year in January. According to , the IUC exemption can be requested by different categories of people and vehicles, depending on their characteristics.
People with disabilities, as long as they have a disability level equal to or greater than 60%, may request an exemption, as long as the vehicle is used exclusively for the holder’s own transportation. However, this exemption only applies to category B vehicles with low CO2 emission levels and categories A and E.
It is important to note that each owner can request exemption for only one vehicle per year. Furthermore, the tax amount cannot exceed 240 euros. If the amount exceeds this limit, the owner will have to pay the difference.
All Private Social Solidarity Institutions (IPSS) are entitled to exemption from IUC for their vehicles. There are also other cases of exemption, such as:
• Passenger transport vehicles, such as taxis and transport vehicles on digital platforms (TVDE);
• Ambulances and agricultural tractors;
• Vehicles belonging to IPSS and hearses;
• Motorcycles with engine capacity up to 350 cm³;
• Category B cars with CO2 emissions below 205 g/km (WLTP);
• Vehicles whose IUC is less than 10 euros.
The IUC exemption also applies to several other situations:
• State vehicles, including vehicles from the central, regional and local administration, as well as those from military and security forces. They also apply to vehicles belonging to humanitarian fire associations or municipal councils that are used in protection, relief and firefighting missions;
• Vehicles from foreign states, diplomatic and consular missions, international organizations and specialized European agencies, as well as their employees, when recognition is mandatory by instrument of international law;
• Historic vehicles, as well as cars and motorcycles over 30 years old that are pieces of public museums and that are occasionally used, not exceeding 500 kilometers per year. The same exemption applies to vehicles in categories A, C, D and E over 30 years old, considered of historical interest by the competent bodies and which do not travel more than 500 kilometers per year;
• Non-motorized and electric vehicles or vehicles powered by non-combustible renewable energy, such as ambulances, hearses and agricultural tractors;
• Chauffeur-driven rental vehicles, in this case category B vehicles with NEDC CO2 emissions up to 180 g/km or WLTP up to 205 g/km, and category A vehicles used for chauffeur-driven rental service (letter “T ”) or taxis;
The exemption also applies to vehicles seized as part of a criminal proceeding for the duration of the seizure, and to vehicles considered abandoned or lost in favor of the State. Vehicles used by forest brigade teams in the Forest Fire Defense System are also exempt.
In certain cases, these vehicles only pay 50% of the IUC value:
• Category D vehicles, authorized or licensed to transport large objects;
• Vehicles of categories C and D used exclusively in autonomous regions for freight transport;
• Category C vehicles with a gross weight exceeding 3,500 kg, used for traveling entertainment activities or performing arts, when used exclusively for these activities.
This list of IUC exemptions and reductions is quite broad and aims to promote social inclusion, support activities of public interest and protect the environment, encouraging the use of less polluting vehicles.
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