Road tax is one of the simplest obligations there is, yet every year people pay a penalty over a mistake that could have been avoided. For printing and paying, see our guide. Here we look at the cases that cause confusion: immobilisation, monthly road tax, penalties and transfers.
Who is charged
Road tax is charged to the registered keeper of the vehicle according to the vehicle registry. If you sold a car but the transfer was never properly completed, the tax will keep appearing against your own tax number.
Deadline and penalties
Road tax is issued each year and paid by the end of the year, for the year that follows. Late payment carries a penalty calculated as a percentage on top of the amount due. The percentage and the exact dates are announced each year by the tax authority, so do not rely on last year’s dates.
Immobilisation: what to know
If you are not going to use the vehicle, you can declare it immobilised so that no road tax is charged. The essentials:
- immobilisation must be declared before the start of the year you do not want to be charged for
- the vehicle may not be driven, nor parked in a public space
- lifting the immobilisation is done digitally, and road tax is then paid for the months the vehicle will be in use
- driving an immobilised vehicle carries heavy penalties
Immobilisation is useful for second cars, for vehicles under repair, or for an inherited vehicle whose paperwork has not been settled.
Road tax by the month
For immobilised vehicles there is the option to put them back on the road for a number of months, with a proportional charge. It is a solution for holiday or seasonal vehicles, but the procedure and the timing of the application need attention.
Transfers and inheritance
Before you sell or take delivery of a vehicle:
- check that the current year’s road tax has been paid
- check for old debts or penalties
- make sure the transfer has been recorded in the registry
In an inheritance, the vehicle keeps being charged until the estate is accepted and the transfer is completed. It is one of the most common ways an heir discovers debts they were not expecting.
A quick check before the end of the year
- see which vehicles appear against your tax number
- if one of them is no longer yours, check the transfer or the permanent deregistration
- if you are not using a vehicle, decide on immobilisation in good time
For debts and settlements see our guide to checking and paying tax debts, or contact us.
If you would like our office to handle it for you, see TAXGROUP services.
Frequently asked questions
Can I immobilise my car in the middle of the year?
To avoid being charged for a given year, immobilisation must be declared before that year starts.
I sold my car but I am still being charged. What happened?
Usually the transfer was never completed in the registry. Check the vehicle details registered against your tax number.
What happens if I drive an immobilised vehicle?
Heavy penalties apply, several times the amount of the road tax. It is not worth the risk.
I inherited a car. Who pays?
Until the estate is accepted and the transfer completed, the vehicle keeps being charged. Settle the inheritance early.