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V0587-21 ·12 March 2021 ·consulta-vinculante Medium impact
Tax

Registration of a pick-up vehicle may be exempt from IEDMT if it is category N1 and used for economic purposes

A local council has enquired whether the registration of a pick-up vehicle intended for fire brigade use is exempt from the IEDMT. The DGT indicates that it may not be subject to the tax if the vehicle falls under category N1 and is significantly used for an economic activity, but it is not exempt if it is category M1 or if the provision regarding law enforcement agencies is applied.

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2021-03-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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