If you own a car, you are required to pay the Single Circulation Tax (IUC), except if you have a fully electric car registered after 2007. This tax should be settled by the end of the month of the enrollment indicated in the single automobile document. However, it is expected that, from 2026, the payment will be made until February, applicable to all vehicles.
POSSIBILITY OF FRACTION
Whenever the tax amount exceeds 100 euros, taxpayers may choose to pay in two installments. The first should be paid by February and the second by October of the same year.
Tax exemptions
In addition to recent electric cars, citizens are exempt from payment of the IUC with a 60 percent degree of disability. The exemption applies to a single vehicle per beneficiary.
Also vehicles over 30 years old (the so -called “classics”), which are used only occasionally, in annual travels below 500 kilometers, may be exempt from IUC.
DISPOSAL FOR LOW VALUES
According to, whenever the tax amount is less than 10 euros, owners are automatically dismissed from paying it to finances.
Post2007 vehicles to gasoline or diesel
In cars purchased after 2007 and powered by gasoline or diesel, the calculation of the IUC is different. In addition, diesel vehicles pay additional amount, regardless of the year of purchase.
Tax calculation
To find out the amount to pay, you must verify that the measurement of CO2 emissions was done according to the NEDC system or the WLTP protocol, in force since 2018. Following is the amounts related to displacement and emissions and apply the coefficient corresponding to the year of registration.
Additional cars to diesel
In diesel vehicles, it should also add a supplementary value, which varies according to the displacement. This amount is added to the base tax.
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Gasoline, GPL or Electricals prior to 2008
In cases of gasoline, GPL or electric cars purchased before 2008, there is no additional rate. The tax amount depends only on the displacement and the year of vehicle acquisition.
Vehicles prior to July 2007
For cars with registration date prior to July 2007, the tax is determined by the displacement and the temporal track of purchase: between 1981 and 1989; between 1990 and 1995; or between 1997 and June 30, 2007.
Distinction between IUC and ISV
It is important to distinguish the IUC from vehicle tax (ISV). While the IUC is paid annually, ISV only focuses on the moment the car is first recorded in the national territory.
First year of enrollment
During the first year of registration of a vehicle, the payment of the IUC must be made up to 30 days after the legal period of enrollment. If the car has been purchased at a stand, the payment is usually treated at the time of purchase.
Fiscal and Environmental Balance
Expected exemptions seek to encourage sustainable mobility and support those who have specific needs. This policy reflects a commitment to environmental protection and social inclusion.
Importance of information
Being well informed about the rules and conditions of the IUC is essential to avoid surprises. Knowing your rights and duties allows you to better manage tax obligations and take advantage of the available benefits.
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