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V3202-17 14 December 2017 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · no sujeción

Exemption from special tax on registration of N1 or mixed vehicles if economic activity requirements are met

A vehicle dealership has enquired whether it can claim non-liability for the Special Tax on Certain Means of Transport regarding N1 and mixed vehicles. The DGT has ruled that this is possible, provided that all legal requirements are met and the vehicles are significantly used for economic activity.

The question raised

Possibility of requesting non-subjectivity or exemption from the Special Tax on Certain Means of Transport upon the registration of mixed vehicles or N1 vehicles acquired to be used for economic activity.

The DGT's ruling

The first definitive registration in Spain of N1 vehicles and adaptable mixed vehicles is not subject to the tax if the requirements of Law 38/1992 are met. For N1 and mixed vehicles, significant use for economic activity is presumed when the taxable person is entitled to deduct at least 50% of the input VAT. If the vehicles are transferred before four years, there shall be no self-assessment if the requirements for non-subjectivity are maintained after the transfer. Definitive shipment outside the territory of application of the tax does not trigger the tax liability.

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