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V0292-19 ·13 February 2019 ·consulta-vinculante Medium impact
Tax

Exemption from Special Tax on Vehicles if N1 or mixed models are significantly used for economic activity

The applicant asks whether they can request non-liability for the Special Tax on Certain Means of Transport for N1 or mixed vehicles used for their economic activity. The DGT responds that this is possible provided legal requirements are met, including significant use for the business activity.

In 6 key points

Lifecycle

2019-02-13PublishedPublished 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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