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V0971-22 3 May 2022 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · impuesto especial sobre determinados medios de transporte

First registration of quad-type vehicles taxed at 14.75% under the Special Tax on Certain Means of Transport

A query was raised regarding whether vehicles approved as service tractors should be taxed as quad-type vehicles under the Special Tax on Certain Means of Transport. The DGT has determined that, due to their morphology and design, they are classified as quad-type vehicles.

The question raised

Taxation under the Special Tax on Certain Means of Transport.

The DGT's ruling

Four or more-wheeled vehicles with handlebar steering, where the driver sits astride and with traction for off-road use, are quad-type vehicles. Regardless of their approval as service tractors, these vehicles are subject to the Special Tax on Certain Means of Transport (IEDMT) at the tax rate specified in heading 4 of the LIE (14.75%).

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