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V0200-20 ·29 January 2020 ·consulta-vinculante Medium impact
Tax

First registration of an imported historic vehicle is subject to IEDMT based on CO2 emissions

A query was made regarding the taxation of an imported historic vehicle under the Special Tax on Certain Means of Transport. The DGT has determined that the registration is subject to the tax and that the rate will depend on its CO2 emissions.

In 6 key points

Lifecycle

2020-01-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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