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A query was raised regarding whether a motorhome with classification 2448 should be taxed as a passenger car or a truck for the IVTM (Vehicle Tax). The DGT has determined that, as it has a gross vehicle weight equal to or below 3,500 kg and is equipped for living purposes, it is classified as a passenger car.
Cuestión planteada Tributación en el Impuesto sobre Vehículos de Tracción Mecánica.
Los furgones con masa máxima autorizada superior a 3.500 kg se clasifican como camiones. Si la masa es igual o inferior a 3.500 kg, se clasifican como turismos si se han instalado asientos permanentes que excedan la mitad de la capacidad potencial, pues su fin principal es el transporte de personas. En el caso de vehículos acondicionados para ser utilizados como vivienda con MMA inferior a 3.500 kg, se clasifican como turismos para la aplicación de la tarifa del IVTM.
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