HOLA - YES THEY DO - HOWEVER BEFORE YOU CAN PAY YOU WILL NEED TO IMPORT THE CAR AND GET IT INTO THE SPANISH SYSTEM. THE ROAD TAX IS MUCH LOWER THAN UK AND IS BASED ON ENGINE SIZE AND VARIES DEPENDING ON THE REGION WHERE IT IS REGISTERED. THEY ?CATCH UP? WHEN YOU BUY AND SELL CARS AS THERE IS A TRANSFER TAX WHICH HAS TO BE PAID AGAIN DEPENDING ON VEHICLE TYPE AND AGE. GOOD LUCK!