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The consultant asks how a van-truck should be taxed under the Vehicle Mechanical Tax. The DGT responds that, as the truck category is listed in the tariff schedule, the vehicle is classified as a truck and its tax rate is determined by its useful load.
Question raised: Taxation in the Tax on Mechanical Traction Vehicles.
The motorhome truck vehicle is classified as a truck for the application of the IVTM rates. The determination of the fee is carried out based on the kilograms of payload, in accordance with the rate schedule of article 95 of the TRLRHL. This is due to the fact that the truck category is expressly provided for in said rate schedule.
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