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V3760-15 26 November 2015 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · impuesto especial sobre determinados medios de transporte

Three-wheeled quadricycles classified as motor vehicles are taxed based on CO2 emissions

A query was raised regarding whether vehicles with classification 0600 on their technical inspection certificate are subject to the Excise Duty on Certain Means of Transport. The DGT has determined that, as quadricycles, they are taxed according to their CO2 emissions under headings 1 to 4, or under heading 5 if emissions cannot be proven.

The question raised

Taxation under the Special Tax on Certain Means of Transport.

The DGT's ruling

Vehicles with code 0600, which correspond to three-wheeled motor vehicles (including quadricycles), are subject to the IEDMT based on their CO2 emissions under headings 1, 2, 3, or 4 of Law 38/1992. If official CO2 emissions are not certified, the rate for heading 5 shall apply. These vehicles cannot be taxed under headings 6 to 9, which are reserved exclusively for motorcycles.

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