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The applicant asks whether they can request non-liability for the Special Tax on Certain Means of Transport for N1 or mixed vehicles used for their economic activity. The DGT responds that this is possible provided legal requirements are met, including significant use for the business activity.
Cuestión planteada Posibilidad de solicitar la no sujeción del Impuesto Especial sobre Determinados Medios de Transporte a la matriculación de vehículos mixtos o vehículos N1 adquiridos para afectarlos a su actividad económica.
La primera matriculación definitiva en España de vehículos N1 y vehículos mixtos adaptables no está sujeta al impuesto si se cumplen los requisitos de la Ley 38/1992. La afectación significativa se presume cuando el sujeto pasivo tiene derecho a deducirse al menos el 50 por ciento del IVA soportado. Si antes de cuatro años se modifican las circunstancias que permitieron la no sujeción, se deberá autoliquidar e ingresar el impuesto.
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