The Motor Vehicles Tax is a direct tax levied on the ownership of vehicles of this nature, suitable for circulation on public roads, whatever their class and category (article 93 of Ley 39/1988). The taxable amount of this tax is consisted, depending on the type of vehicle concerned, of:

a) Passenger cars and tractors, fiscal power; buses, number of seats.

b) Trucks, trailers and semi-trailers, payload of each of them.

c) Motorcycles, displacement capacity.

d) Mopeds, unit.

The levy of the Motor Vehicles Tax corresponds to the Local Treasurys (article 60 of Ley 39/1988). It is regulated by the rules issued by the competent institutions of the Historic Territories when the domicile that appears in the circulation permit corresponds to a municipality of the Basque Country (article 41 of Ley 12/2002 amended by Ley 7/2014, 21 April).