CGL20161109_11_13_11 law 15/2016, 20 October, to amend the law 4/2016, of 10 March, to promote electric vehicle law 15/2016, 20 October, to amend the law 4/2016, of 10 March, to promote electric vehicle since the General Council in its session of October 20, 2016 has approved the following : Act 15/2016, 20 October, to amend the law 4/2016, of 10 March, to promote electric vehicle exhibition of illustrations on 10 March 2016, the General Council approved the law for the promotion of electric vehicles as part of an overall strategy aimed at introducing vehicles with electric mobility in the Principality of Andorra and to develop sustainable mobility as far as less polluting vehicles.
One of the measures included in the aforementioned Act was to modify the law on the tax on vehicle ownership, of 5 April 1994, to encourage little polluting vehicles site at the expense of more pollutants, and with the premise of maintaining the current collection. In particular, the new basis of taxation of the rate for cars and vans the made up the level of CO2 emitted per kilometre, in replacement of the power of taxation (fiscal horses), for all vehicles registered as of January 22, 2009, the date from which the level of CO2 emissions must appear in the yellow card. Likewise, in the case of the vans, they set up a reduction of the rate on the possession of vehicles during the first and second successive tax periods since the entry into force of the law, that is to say, for the years 2017 and 2018, 50% and 25% respectively. This reduction was intended to meet a certain equivalence in the collection of the tax on the possession of vehicles for vans, in the change of power at level of CO2 emissions in the basis of taxation, and, in any case, benefit to the owners of the less polluting vans to the detriment of the most polluting, since, in the majority of cases , the change of basis increased the overall taxation and penalitzava in particular the owners of vans with a capacity of less than fiscal tax 10 horses.
However, the writing of the transitional provision of law 4/2016 differed not applying this reduction among vehicles registered before January 22, 2009, that they would continue are recorded on the basis of the power of taxation, and enrolled at this date, which were to pay for the tax on the possession of vehicles according to the level of CO2 emissions. In this way, all the vans would benefit, is not justified in accordance with the objectives mentioned above, a reduction of the rate on vehicle ownership of 50% the year 2017 and 25% in the year 2018, when this reduction only had to apply to vans recorded on the basis of the level of CO2 emissions.
To correct this and return to the initial objective of the measure, modifies the transitional provision of law 4/2016, of 10 March, to promote electric vehicle, specifying that the reduction of the rate on the possession of vehicles type vans, during the first and second tax periods, only affects the owners of vans in the yellow card which is the level of CO2 emissions.
At the same time it has been considered appropriate to specify, in case of doubt on the application of article 5 of the law on the tax on vehicle ownership, the cases in which the tax base is calculated in accordance with the fiscal power and cases in which it is calculated according to the level of CO2 emissions. So, the modification of the article mentioned makes it clear that vehicles of type tourism and van cleared the rate over the possession of vehicles according to the level of CO2 emissions when in the yellow letter appears on this information, that is to say, in vehicles registered as of January 22, 2009, and depending on the fiscal power when in the yellow card there appears the level of CO2 emissions.
Finally, the law incorporates two final provisions, the first of which was entrusted to the Government the publication of a new revised text of the rate over the possession of vehicles, and the second sets the entry into force of the law.
Article 1. Modification of the transitional provision of law 4/2016, of 10 March, to promote electric vehicle modifies the paragraph 2 of the transitional provision of law 4/2016, of 10 March, to promote electric vehicle, which is worded as follows: "2. During the first and second successive tax periods from the date of entry into force of this law , owners of vans for which the payment of the tax on vehicle ownership is determined according to the level of CO2 emissions will enjoy a bonus of 50% in the first period, and 25% in the second period, on the amount of the tax on vehicle ownership.
During the first and second successive tax periods from the date of entry into force of this law, the owners of trucks and buses will enjoy a bonus of 50% in the first period, and 25% in the second period, on the amount of the fee for the possession of vehicles. "
Article 2. Modification of the seventh final provision the law 4/2016, of 10 March, to promote electric vehicle modifies the seventh final provision of law 4/2016, of 10 March, to promote electric vehicle, which is written as follows: "Article 5. Tax rate The tax fee fee applied to cars and vans is determined according to the level of CO2 emissions by vehicles in the yellow card which appears on this information, and on the basis of the power in horses by the yellow card in the vehicle tax of which there appears the information about the level of CO2 emissions , and in accordance with the modalities and the tiles of the following rates: vehicle Class Share in euro Cars depending on the power less than 8 horses 52.00 tax from 8 to 12 horses 75.00 tax more than 12 and up to 16 horses 101.00 tax more than 16 horses 169.50 tax Cars depending on CO2 emissions to 120 g of CO2/km 24.00 121 160 g/km Of CO2 in 48.00




From 161 to 200 g of CO2/km more than 200 g/km CO2 96.00 192.00 Vans based on the power less than 10 horses From 36.50 tax 10 to 20 horses 63.50 tax more than 20 and up to 25 horses 97.50 tax more than 25 tax Vans 125.50 horses depending on CO2 emissions to 120 g of CO2/km 24.00 121 160 g/km Of CO2 in 48.00 Of 161 to 200 g of CO2/km more than 200 g/km CO2 96.00 192.00 tax share of the rate applied to trucks and buses, for mopeds and motorcycles, to the snowmobiles, agricultural vehicles (tractors), the trailers and special vehicles is determined in accordance with the modalities and the tiles of the following rates: vehicle Class Share in euros euro Engine trucks and buses 6 and later , or of electric mobility, or fuel cell Engine 24.00 euro 48.00 euro 96.00 euro 3 Engine 4 Engine 5 and earlier 192.00 Mopeds and motorcycles up to 80 cc or electric mobility 15.50 80 cc to 250 cc To 500 cc to 250 cc 19.00 35.00 over 500 cc snowmobile 54.00 75.00 agricultural Vehicles (tractors), up to 16 horses 16.50 tax more than 16 horses 19.00 tax Trailers up to 750 kg maximum authorised weight more than 12.00 750 kg and up to 3,500 kg maximum weight authorised 28.00 more than 3,500 kg maximum weight authorised 74.00 special Vehicles less than 10 horses From 36.50 tax 10 to 20 horses 63.50 tax more than 20 and up to 25 tax over 25 97.50 horses horses horses 125.50 tax prosecutors are determined according to the following formula : P = C x x x K 1.91 Being: P = C = cylinder cubic decimetres tax horses expressed in K = variable in function of:-2.0 2.5 3.0-tourism-vans trucks and other vehicles to = variable in function of:-diesel-gasoline 1.0 0.7 "first final provision is responsible to the Government that the maximum period of two months from the date of entry into force of this law , published in the official bulletin of the Principality of Andorra on the revised text of the law on the rate of vehicle ownership of 5 April 1994, including all modifications provided to date.
Second final provision this law comes into force the day after being published in the official bulletin of the Principality of Andorra.
Casa de la Vall, 20 October 2016 Vicenç Mateu Zamora Syndic General Us the co-princes the sancionem and promulguem and let's get the publication in the official bulletin of the Principality of Andorra.
François Hollande Joan Enric Vives Sicília and President of the French Republic and the Bishop of Urgell Co-prince of Andorra Co-prince of Andorra