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V2640-23 29 September 2023 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · impuesto especial

Quad-type vehicles taxed at 14.75% under Excise Duty on Certain Means of Transport

A query was raised regarding whether vehicles with agricultural tractor approval should be taxed as such or as quads. The DGT has determined that, due to their morphology and design, they are considered quad-type vehicles.

The question raised

Taxation under the Excise Duty on Certain Means of Transport.

The DGT's ruling

Vehicles with four or more wheels, handlebar steering, astride riding position, and off-road traction are considered quad-type. Therefore, their first registration in Spain is subject to the tax at the rate specified in heading 4 of the LIE (14.75%).

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