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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.
Cuestión planteada Tributación en el Impuesto sobre Vehículos de Tracción Mecánica.
El vehículo camión vivienda se clasifica como camión para la aplicación de las tarifas del IVTM. La determinación de la cuota se realiza en función de los kilogramos de carga útil, conforme al cuadro de tarifas del artículo 95 del TRLRHL. Esto se debe a que la categoría de camión está contemplada expresamente en dicho cuadro de tarifas.
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