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V0909-20 16 April 2020 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · impuesto especial sobre determinados medios de transporte

Converting a van into a motorhome may trigger tax liability if used for business activities

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.

The question raised

Liability for the Special Tax on Certain Means of Transport (IEDMT).

The DGT's ruling

If the van is acquired without economic use, its registration is subject to the tax and the subsequent conversion to a motorhome does not trigger a new tax liability. If the van was not subject to tax because it was significantly used for an economic activity, the change of classification before four years constitutes a modification of the non-subjectivity requirements, necessitating self-assessment and payment of the tax. In this second case, a 30 percent reduction in the tax base would apply.

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