IEEE BPDUs are always sent untagged. If you check out the current 802.1Q-2018 (free access after registration), the BPDU form is detailed in Clause 14 and MSTP itself in Clause 13.
Even with Multiple Spanning Tree Protocol (MSTP), a single untagged BPDU holds all information about all configured MST instances (max 64 MSTIs). MCIDs are used to make sure all bridges talk about the same VLANs/trees.
BPDUs are not forwarded, so it's easier to visualize them as not belonging to any VLAN. They're simply transmitted across a link without a tag.