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V3391-20 20 November 2020 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · iedmt

Converting a van to a motorhome within four years requires IEDMT self-assessment

An individual inquired whether converting a van (category N2) into a motorhome (category M1) after registration triggers tax liability. The DGT ruled that because the circumstances justifying the initial tax exemption have changed within the four-year period, the taxpayer must self-assess and pay the tax.

The question raised

Liability for the Special Tax on Certain Means of Transport (IEDMT).

The DGT's ruling

The modification of the non-liability requirements before four years have elapsed from the first permanent registration results in the self-assessment and payment of the tax at the time of the modification. The taxable person is the person in whose name the vehicle is registered. The tax base shall include a 30 percent reduction as it concerns a motorhome.

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