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An individual has enquired whether transforming a van into a motorhome after registration incurs a new tax. The DGT states that this depends on whether the vehicle was initially exempt from tax due to its professional use.
Cuestión planteada Sujeción al Impuesto Especial sobre Determinados Medios de Transporte (IEDMT).
Si el furgón se adquiere sin afectación económica, su matriculación está sujeta al impuesto y el cambio posterior a autocaravana no genera un nuevo devengo. Si el furgón no estaba sujeto por afectarse significativamente a una actividad económica, el cambio de clasificación antes de cuatro años constituye una modificación de los requisitos de no sujeción, obligando a la autoliquidación e ingreso del impuesto. En este segundo caso, procedería la reducción del 30 por ciento en la base imponible.
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