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V0646-23 ·17 March 2023 ·consulta-vinculante Medium impact
Tax

Vehicle load module prorated by actual days of use; repairs do not constitute decommissioning

A carrier inquires how to calculate the load module for a vehicle unable to operate due to a failed technical inspection and whether this results in its decommissioning from the business activity. The DGT rules that the module must be prorated based on the days of actual use and that the vehicle remains assigned to the activity while undergoing repairs.

In 6 key points

How it affects those involved

This clarification provides certainty for transport companies regarding the calculation of objective estimates when vehicles are temporarily out of service for maintenance or inspections, preventing unnecessary tax implications or loss of business asset status.

Lifecycle

2023-03-17PublishedPublished 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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