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V3202-17 ·14 December 2017 ·consulta-vinculante Medium impact
Tax

Exemption from special tax on registration of N1 or mixed vehicles if economic activity requirements are met

A vehicle dealership has enquired whether it can claim non-liability for the Special Tax on Certain Means of Transport regarding N1 and mixed vehicles. The DGT has ruled that this is possible, provided that all legal requirements are met and the vehicles are significantly used for economic activity.

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2017-12-14PublishedPublished 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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