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V3094-23 ·27 November 2023 ·consulta-vinculante Medium impact
Tax

First registration of a quad-type vehicle is subject to tax under heading 4

A query was raised regarding whether a vehicle with agricultural tractor approval should be taxed as a quad-type vehicle under the Excise Duty on Certain Means of Transport. The DGT has determined that, due to its morphology and design, it is considered a quad-type vehicle.

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Lifecycle

2023-11-27PublishedPublished 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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