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V2896-21 ·18 November 2021 ·consulta-vinculante Medium impact
Tax

Equivalence surcharge does not apply to electric motorcycles and spare parts if classified as motor vehicles

An electric vehicle and spare parts trader has enquired whether the equivalence surcharge regime must be applied. The DGT has determined that this regime does not apply to electric motorcycles classified as motor vehicles or their accessories, but it does apply to e-scooters, bicycles, and mobility scooters.

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Lifecycle

2021-11-18PublishedPublished 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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