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V0875-21 ·13 April 2021 ·consulta-vinculante Medium impact
Tax

First registration of N1 vehicles may be exempt from IEDMT if significantly used for economic activity

An Autonomous Community has enquired whether the registration of civil protection vehicles (fire engines, command posts, and light vehicles) may be exempt from the IEDMT. The DGT analyses three scenarios for exemption under the Special Taxes Law.

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2021-04-13PublishedPublished 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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