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V2570-23 ·26 September 2023 ·consulta-vinculante Medium impact
Tax

Tractor units and semi-trailers must be taxed separately for IAE in freight transport

A road freight transport company has requested clarification on how to declare its vehicles for the calculation of Economic Activities Tax (IAE) levies. The Directorate-General for Traffic (DGT) has ruled that tractor units and semi-trailers must be treated as independent vehicles rather than a single unit.

In 6 key points

How it affects those involved

Companies involved in road freight transport must ensure they declare tractor units and semi-trailers as separate taxable elements for IAE purposes, which may affect their total tax liability.

Lifecycle

2023-09-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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