Motorhome truck owners will be taxed based on their payload for IVTM

The classification of vehicles for the Tax on Motor Vehicles (IVTM) is a determining factor for the maintenance cost of certain assets. Recently, the General Directorate of Taxes (DGT) has clarified the tax treatment applicable to motorhome-type vehicles, establishing a criterion that directly impacts the settlement of this tax.

What the DGT has resolved

The binding ruling establishes that a motorhome truck must be classified as a truck for the purposes of applying IVTM tariffs. According to the Administration's criterion, the determination of the tax amount will not be carried out under a specific housing category, but will instead be based on the vehicle's payload in kilograms.

This resolution is based on the tariff schedule provided for in Article 95 of the Revised Text of the Law on Housing (TRLRHL) and the Vehicle Management Regulation (RGV). Since the truck category is expressly contemplated in said schedule, the vehicle must be integrated into this group for the calculation of its tax.

What this means for you

If you are the owner of a motorhome truck, the amount you must pay for IVTM will depend strictly on the payload capacity of your unit. This implies that:

• The calculation base will adjust to the payload kilograms shown in the technical documentation.
• The tariffs corresponding to the truck category will be applied according to current regulations.
• The vehicle's nature as a dwelling does not alter its technical classification for this specific tax.

What you should do

It is necessary to verify that the tax settlement carried out by the corresponding city council matches the technical payload of the vehicle. Since the classification as a truck is what determines the tariff, any error in determining the payload kilograms could result in an incorrect settlement. It is recommended to review the vehicle's technical documentation to ensure that the tax calculation complies with the provisions of the DGT.