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V2379-25 ·9 December 2025 ·consulta-vinculante Medium impact
Tax

Heavy industrial vehicles may be classified as external transport elements with a maximum linear coefficient of 16%

The accounting and fiscal treatment of vehicles used for leasing and subsequent sale, as well as their depreciation coefficient, is consulted. The DGT determines that, based on their nature, they may be classified as external transport elements.

In 6 key points

Lifecycle

2025-12-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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