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V2278-22 ·28 October 2022 ·consulta-vinculante Medium impact
Tax

Registration of N1 category vehicles subject to IEDMT unless significant use for economic activity is proven

A local council has enquired whether the registration of an N1 category vehicle is subject to the Special Tax on Certain Means of Transport (IEDMT). The DGT has ruled that liability depends on whether the vehicle is significantly used for an economic activity.

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2022-10-28PublishedPublished 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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