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El Impuesto de Circulación

Uno de los tributos que tienes que afrontar si tienes un coche es el Impuesto de Circulación. Aunque la cantidad variará, ten en cuenta que en la primavera te toca pagar este gasto. En el artículo te damos más detalles acerca de la naturaleza del tributo y cómo se abona.

¿Qué es el Impuesto de Circulación?

El Impuesto de Circulación, cuyo nombre técnico es Impuesto sobre Vehículos de Tracción Mecánica (IVTM), es una tasa que tienes que abonar por disponer de un coche a tu nombre. Corresponde pagar a los propietarios de vehículos de gasolina, diésel, híbridos o eléctricos.

Este tipo de impuesto es de gestión municipal. Cada ayuntamiento tiene la capacidad de fijar la cuantía que hay que abonar. Las diferencias son muy grandes pero en los coches eléctricos la reducción de las tasas pueden ser del 70 o 75 %.

Para calcular la cantidad a pagar, hay que tener en cuenta dos aspectos. En primer lugar, la cilindrada del motor. Además, hay que calcular el número de cilindros. Como principio general, cuanta más potencia tenga un coche, más tendrás que pagar por el impuesto. Ahora bien, hay ayuntamientos que imponen unas tasas excepcionalmente bajas de este impuesto para captar gente.

Por otra parte, has de saber que, en algunos casos, estás exento de pagar el impuesto. Los vehículos destinados al transporte público de viajeros, agrícolas, diplomáticos o para personas con diversidad funcional no tienen que pagar este tributo.

¿Cómo se paga este impuesto?

Hay dos formas de pagar el impuesto ante el ayuntamiento: en ventanilla o domiciliado. La mayoría de consistorios promueven el pago domiciliado y ofrecen descuentos a quien opte por este modelo. Lo habitual es que los ayuntamientos notifiquen esta circunstancia, aunque no están obligados. En el caso de que no pagues, te mandarán requerimientos hasta que te embarguen la cantidad que debas.

Ahora bien, conviene decir que no siempre se utiliza esta fórmula. Por ejemplo, algunos ayuntamientos han cedido las funciones de recaudación a las diputaciones provinciales. Cuando esto sucede, tendrías que pagar allí el coste. Esto sucede en municipios rurales o en provincias de estas características, puesto que delegan en el servicio de recaudación.

Finalmente, hay que indicar que el cuándo se paga el impuesto varía en función del lugar. Como principio general, se impone como límite el final de primavera. Lo cierto es que cada ayuntamiento tiene potestad de cobrarlo cuando lo considere oportuno así que te recomendamos que lo tengas en cuenta. Una consulta a tiempo puede prevenir muchos quebraderos de cabeza.

Conclusión

Si tienes que pagar el Impuesto de Circulación por vez primera, te pueden pedir documentación. Para ello, es conveniente que tengas de mano los servicios de una gestoría especializada. En la Gestoría Fiscal Contable realizamos todo tipo de trabajos de transferencias de vehículos o pago de tributos. Si quieres tener al día todos los documentos e impuestos de tu coche, te animamos a que nos contactes. Estamos seguros de que te podemos echar una mano para hacerte las cosas más fáciles, seas particular o autónomo.

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