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A taxpayer engaged in road freight transport (group 722) requested clarification on how to declare tractor units without semi-trailers. The DGT has ruled that these vehicles must be treated as independent units rather than as a combined set.
Cuestión planteada Pregunta cómo debe consignar los elementos tributarios para el cálculo de las Tarifas del impuesto, optando por cuota nacional.
Para el grupo 722 del IAE, el elemento tributario es el número de vehículos afectos y su capacidad de carga. Los tractocamiones, semirremolques o cualquier elemento de transporte definido en el Reglamento General de Vehículos deben considerarse vehículos independientes. Al tener una capacidad de carga igual a cero, los tractocamiones tributan por el primer tramo de la escala (hasta una tonelada).
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