A bill has been introduced in the Congress of the Republic aiming to adjust the payment of the motor vehicle tax based on the time vehicles are allowed to circulate. The proposed Law No. 469 C of 2025 seeks to establish a compensation mechanism for vehicle owners or taxpayers in areas where there are restrictions on vehicle movement.
According to the proposal, owners affected by such restrictions would have the restricted days deducted from their tax period. This deduction would be applied in the following taxable period, with the goal of ensuring fairness for those impacted by local transit regulations.
The bill states: “The tax is caused on January 1st of each year. In the case of new motor vehicles, the tax is caused on the date of application for registration in the land motor vehicle registry, which must correspond with the date of sale invoice or on the date of application for entry.”
It further specifies that in departments, municipalities, or districts with rules restricting vehicle circulation—whether across all or part of their jurisdiction—the applicable restricted days will be subtracted from that year’s taxable period.
Finally, “the corresponding discount for restrictions applied to a vehicle will be made in the taxable period following when such traffic or circulation restriction rules were enforced, so that owners or taxpayers can be compensated.”
Stakeholders are invited to submit comments regarding this initiative by November 28, 2025.
