Skip to content
V2640-23 ·29 September 2023 ·consulta-vinculante Medium impact
Tax

Quad-type vehicles taxed at 14.75% under Excise Duty on Certain Means of Transport

A query was raised regarding whether vehicles with agricultural tractor approval should be taxed as such or as quads. The DGT has determined that, due to their morphology and design, they are considered quad-type vehicles.

In 6 key points

Lifecycle

2023-09-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact