Approaching a problem with the taxes linked to CO2 by the cycle WLTP


The change of approval procedure will raise CO2 emissions and therefore the tax

From a decade ago, the car tax of passenger cars, suvs and light commercial vehicles is linked to the carbon dioxide emissions per kilometre. This value is linked directly to the consumption of gasoline, diesel fuel, gas and other fuels. To higher consumption, more CO2, and vice versa.

The IM is divided in sections of 0%, 4,75%, to 9,75% and 14,75% (in some REGIONS up to 16.75%)

The registration tax is paid with the first registration or the rematricular, and benefits the models with the lowest emissions occur. At equal power/size, diesels emit less CO2, one of the reasons they have proliferated so much. To not pay this tribute there is that the standardization of less than 120 g/km, i.e. 4.5 l/100 km of diesel fuel or 5.3 l/100 km of gasoline. Most of what is registered in Spain conforms to that premise.

in Spite of the difference of tax, the diesel have continued to be more expensive than gasoline as they have a ex-works price higher: it is more expensive to manufacture them. You have a draw in PFF, the diesel comes out ahead by lower emissions in comparison to gasoline. This perversion of the tax has done that in Europe will sell more diesel than petrol.


The cycle WLTP is much more realistic for these reasons

on the other hand, the IM has benefited more to the hybrid, to align the least, and especially plug-in hybrids: all are exempt. The electric ones do not produce local emissions, then they all pay 0%. In the case of models that use gas (LPG or CNG), as they are less carbon-intensive fuels, they can also pay less IM a gasoline equivalent.

Until the year 2001 the difference between the consumption approved and the actual was quite small, 8% average, but manufacturers began to take advantage of all the loopholes in regulations to be approved figures far lower than those that can be achieved in reality. In 2011, the divergence already exceeded 40% on average, having several models in the spent 50%.

The test cycle NEDC has come to lose all its validity

It has come to a situation that is totally ridiculous, in which a car type-approved to consume 4.9 litres/100 km has exactly the same real consumption than other approvals 3.8 l/100 km, because the difference is more noticeable in the laboratory than on the road. Therefore, the consumer has lost confidence in the cycle NEDC (New European Driving Cycle) and will be replaced by the WLTP (Worldwide harmonized Light vehicles Test Procedure), much more realistic. what Problem? you have to do something with taxes.


The test cycle NEDC does not represent the actual driving of the europeans, has many pauses, takes little time, does not reach high speeds, and does not take into account the slope of the terrain…

The same car include validating -almost always – the more CO2 the cycle WLTP with the cycle NEDC. The european automotive industry, through ACEA, calls that does not take into account for the purposes of taxation the number of WLTP until January 2019, when already almost all the models in exhibition have been analyzed with the new system.

With WLTP will be able to know with much more realism how much it’s going to consume a new car

From September 2017 is going to confirm the news with two figures, the cycle NEDC and the cycle WLTP. The following year will be used WLTP for all models that are for sale. How are you going to upload the emissions, they have to raise the taxes related to the same. They have lost billions of euros in tax fraud in the approval cycle NEDC.

Obviously the consumer is not stupid, and if you can choose to purchase a model without the approval WLTP and to save money, avoid to the extent possible a latest model. This can affect the sales of new cars and lead to distortions in the market, how to increase the value of the models used by a greater demand.


PSA was the only manufacturer that had the decency to audit the consumption and actual emissions of their cars. The offer on your Web pages, using the protocol WLTP before being required

ACEA requests that, for the duration of the transition between the model NEDC and the WLTP -where you advertise the two official figures – just keep in mind, for tax purposes, the figure of NEDC. Now, when all the cars have homologation WLTP and have exhausted the stocks of the previous generation, as all they will have to spend per box.

The effect is indisputable, the average prices of cars will go up, saving those cases in which the rise of CO2 does not involve passing of a stretch from 0% to 4,75%, 4.75% – 9.75%, etc, Some manufacturers will assume that difference, in the same way that when bent stretches of the road tax that did not mean that the consumer should pay less (is more, I paid a PFF is the highest).

To the end of the day, this problem they have created by the manufacturers themselves to make traps -regulatory – to do approvals in the cycle NEDC. In 2001, a car that homologaba 5 l/100 km used to consume that or 5,5 l/100 km, now the equivalent model can accredit a 3.5 l/100 km and consume practically the same, which is clearly ridiculous.

Annex: sections of the registration tax in Spain

CO2 Emissions Percentage of IM (generic)
0 to 120 g/km 0%
120-160 g/km 4,75%
160-200 g/km 9,75%
More than 200 g/km 14,75%