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V3957-15 ·11 December 2015 ·consulta-vinculante Medium impact
Tax

Registration of an N1 truck is subject to IEDMT if registered in a local council's name

A local council has enquired whether the first registration of a truck intended for use by a contractor is subject to tax. The DGT indicates that if the vehicle is registered in the council's name, it will be subject to the tax; however, if it is registered in the company's name, it may not be subject to it.

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2015-12-11PublishedPublished 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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