The 16 % is only the top band
Registration tax has four bands, set by the car's homologated CO₂. The Balearics have raised only the last one. The rest are the same as in the whole of the common tax territory:
| Band (CO₂) | State rate | Illes Balears |
|---|---|---|
| Up to 120 g/km, or a car with a single engine that is not a combustion engine | 0 % | 0 % |
| More than 120 and less than 160 g/km | 4.75 % | 4.75 % |
| From 160 to less than 200 g/km | 9.75 % | 9.75 % |
| 200 g/km or more, or CO₂ not evidenced | 14.75 % | 16 % |
In other words: a diesel C-Class at 150 g/km pays exactly the same here as in Madrid. The 16 % is paid by the car at 200 g/km or more… and by the car that cannot prove its CO₂, which is the trap that costs the most money.
What governs is your tax address, not where you take delivery
The rate applied is the one of the region where the registering owner has their tax address (article 43.2 of Ley 22/2009, the Spanish regional financing act). It is not "where you have it delivered" nor "where you use it". If your tax address is in another region, you will pay that region's rate even if the car is delivered in Palma.
No CO₂ paperwork, top band
The law accepts three ways of evidencing emissions: that they appear on the technical data sheet, on another official document for the vehicle, or a certificate from the manufacturer or importer. If there is none, the car drops into band 4 and pays 16 % even if it pollutes little. On a car coming from Germany that figure is usually on the European certificate of conformity (CoC); it is one of the first things we ask for.
Exemptions and reductions that do exist
They are in article 66 of Ley 38/1992 and they are state-wide; the Balearics add none of their own:
- Taxis, driving schools and self-drive hire, with strict conditions on how the car is used.
- People with a disability, for their exclusive use: you have to wait 4 years from another vehicle under the same conditions (unless it was written off) and not transfer it for 4 years. The law (which still uses the term "minusválidos") does not require "reduced mobility": the recognised status is enough.
- Transfer of residence to Spain: 12 months living abroad, the car bought with taxes paid there and used for at least 6 months before the move, and not sold for 12 months.
- Large family: this is not an exemption, it is a 50 % reduction of the taxable base, for cars with 5 to 9 seats.
The order matters: several of these exemptions require prior recognition by the tax office through form 05, and the rule itself says the car cannot be registered until that recognition has been granted. Asking for it afterwards is no use.
How to work it out
The rate is only half the sum: the base is missing, and on an imported used car it comes out of the tax office tables and not out of what you paid. We explain it in how the tax office works out your car's value, and you have it solved in the registration tax calculator.
Frequently asked questions
Does a car at 130 g/km pay more in the Balearics?
No. It pays 4.75 %, the same as in the rest of the common tax territory. The Balearic 16 % rate only affects the band of 200 g/km or more (and cars with no evidenced CO₂).
Does it count where I register or where I live?
What counts is the tax address of the registering owner, under article 43.2 of Ley 22/2009.
What if I do not have the CO₂ figure?
The car goes into the top band: 16 % in the Balearics. That is why it is worth making sure the certificate of conformity or the technical data sheet carries the emissions.
Can I register and apply for the exemption afterwards?
In the cases that require prior recognition (form 05), no: recognition first, registration after.
Are large families exempt?
Not exempt: they get a 50 % reduction of the taxable base, for vehicles with 5 to 9 seats and subject to requirements on age and on not transferring the car.
Sources
- Ley 38/1992, articles 66 and 70 (consolidated BOE text)
- Legislative Decree 1/2014 (Balearics), article 74
- Agencia Tributaria — tax rates by region
- Ley 22/2009, articles 43 and 51 — assignment of the tax and cap on increases
- Agencia Tributaria — form 05 (prior recognition)
Every source was checked on 25 September 2026. Tax rules change: if you are reading this much later, confirm it or ask us.
