MADRID – SEAT SA unleashes another answer to Spain’s new carbon-dioxide emissions tax with the rollout of the Leon Ecomotive, a second model from the Volkswagen AG subsidiary clean enough to dodge the penalty. Under Spain’s new CO2 laws, vehicles producing less than 120 g/km (roughly equivalent to 45 mpg) are exempt from the registration tax, which tops out at 14.75% of the sale price of the vehicle for those emitting more than 200 g/km. SEAT says the Leon Ecomotive’s 105-hp, 1.9L TDI ...

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