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V0292-19 13 February 2019 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · no sujeción

Exemption from Special Tax on Vehicles if N1 or mixed models are significantly used for economic activity

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.

The question raised

Possibility of requesting non-subjectivity to the Special Tax on Certain Means of Transport upon the registration of mixed vehicles or N1 vehicles acquired for use in their economic activity.

The DGT's ruling

The first permanent registration in Spain of N1 vehicles and adaptable mixed vehicles is not subject to the tax if the requirements of Law 38/1992 are met. Significant use is presumed when the taxable person is entitled to deduct at least 50 percent of the VAT incurred. If the circumstances that allowed for non-subjectivity are modified before four years, the tax must be self-assessed and paid.

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