Census data for Aguilar de Segarra, in Barcelona province, shows 300 inhabitants in the village with an average 228 cars per resident, thinkSpain reported Thursday.
The village's car tax is $13-$20 per year, at least 10 times lower than in neighboring towns and Barcelona. The drew at least 12 car rental companies to claim the village as the location of their head offices to save on tax bills, thinkSpain said.
Other villages with unusually high numbers of cars for small numbers of residents include Rajadell, Finestrat and Relleu.
Each village in Spain is allowed to set its own car tax rates provided they remain within the rules put forward by the Ministry of Tax.