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V2570-23 26 September 2023 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

Tractor units and semi-trailers must be taxed separately for IAE in freight transport

A road freight transport company has requested clarification on how to declare its vehicles for the calculation of Economic Activities Tax (IAE) levies. The Directorate-General for Traffic (DGT) has ruled that tractor units and semi-trailers must be treated as independent vehicles rather than a single unit.

The question raised

Question regarding how the tax elements should be recorded for the calculation of the tax rates.

The DGT's ruling

In the road freight transport activity (group 722), the tax element is the number of vehicles and their load capacity. Tractor units and semi-trailers must be considered independent vehicles according to the General Vehicle Regulations. The tractor unit, having a load capacity of 0, is taxed in the first bracket of the scale (up to one tonne). Semi-trailers are taxed according to their own load capacity.

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