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V0971-22 ·3 May 2022 ·consulta-vinculante Medium impact
Tax

First registration of quad-type vehicles taxed at 14.75% under the Special Tax on Certain Means of Transport

A query was raised regarding whether vehicles approved as service tractors should be taxed as quad-type vehicles under the Special Tax on Certain Means of Transport. The DGT has determined that, due to their morphology and design, they are classified as quad-type vehicles.

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Lifecycle

2022-05-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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