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V2155-25 ·13 November 2025 ·consulta-vinculante Medium impact
Tax

First registration of N1 vehicles for municipal services may be exempt from special transport tax

The DGT confirms that the registration of N1 vehicles used for municipal tasks (waste, cleaning, maintenance) is exempt from the Special Tax on Certain Means of Transport, provided the requirements of the law are met, especially significant allocation to an economic activity.

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2025-11-13PublishedPublished 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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