What the law says, in two lines
The 0 % band covers two different things: cars with a single engine that is not a combustion engine — that is, pure electrics, whatever their CO₂ — and cars whose official emissions do not exceed 120 g/km. A hybrid, plug-in or not, has a combustion engine: it can only come in through the second door.
| Car | Band | Rate in the Balearics |
|---|---|---|
| Pure electric | 1st b) | 0 % |
| Hybrid (plug-in or not) up to 120 g/km | 1st a) | 0 % |
| Hybrid of more than 120 and less than 160 g/km | 2nd | 4.75 % |
| From 160 to less than 200 g/km | 3rd | 9.75 % |
| 200 g/km or more, or CO₂ not evidenced | 4th | 16 % |
So a plug-in at 125 g/km pays 4.75 %. Not much, but not zero.
The CERO sticker is not the same thing as a 0 % tax
They are two criteria that do not talk to each other. The DGT CERO sticker goes to electrics, fuel-cell cars and plug-ins with 40 km or more of electric range; under 40 km, the ECO sticker. The tax looks at CO₂. The result: a plug-in can carry a CERO sticker and still pay 4.75 %.
How the CO₂ is proved
With the technical data sheet, with any other official document for the vehicle, or with a certificate from the manufacturer or importer. If it cannot be evidenced, the car goes into the top band: 16 % in the Balearics. On a German car that figure comes on the European certificate of conformity (CoC).
The grants do not reach an imported used car
The programme in force in 2026 is called Auto+ (Real Decreto 609/2026) and it replaces MOVES III, which ended on 31 December 2025. It is only for vehicles with a CERO sticker and it requires the car to be new and first registered in Spain (or bought from a dealer in the manufacturer's group with that Spanish first registration and less than twelve months old). A used car brought over from Germany does not qualify.
If the electric appeals to you for what you save while using it, there is a local advantage there: many town halls reduce the annual road tax — Palma, by 75 % with a CERO sticker. You have it in the IVTM article.
Frequently asked questions
Does an imported electric car pay registration tax?
No. It falls into the first band because it has a single engine that is not a combustion engine, so it is taxed at 0 %.
And a plug-in hybrid?
It only goes to 0 % if its homologated CO₂ does not exceed 120 g/km. Having a plug is not enough: the law looks at emissions.
Which sticker will my plug-in get?
CERO if it has 40 km or more of electric range; ECO if it has less. That is a different criterion from the one the tax uses.
Is there a grant for a used electric brought over from Germany?
Under the Auto+ plan, no: it requires first registration in Spain. MOVES III ended on 31 December 2025.
Sources
- Ley 38/1992, article 70 — bands and evidencing the CO₂
- Real Decreto 609/2026 — Auto+ programme
- Real Decreto-ley 3/2025 — MOVES III, in force until 31-12-2025
- DGT — CERO sticker
- DGT — ECO sticker
Every source was checked on 25 September 2026. Tax rules change: if you are reading this much later, confirm it or ask us.
