Procedure

Approval of vehicles exclusively for industrial, commercial, agricultural, clinical or scientific use

General Data

Name

Approval of vehicles exclusively for industrial, commercial, agricultural, clinical or scientific use

Type of procedure

Tax

Subject

Taxes

Object

Approval of vehicles exclusively for industrial, commercial, agricultural, clinical or scientific use.

Responsible body

Tax Agency

General information on the procedure

Start method

Interested party

Applicant: Company

Place of presentation

  • Online.

  • AEAT (Tax Agency) offices

  • Post offices

  • Other places established in Article 16 of Law 39/2015

Documents

Certificate of approval of the type, issued by the competent centre of the Ministry of Industry and Energy.Technical certification from the Official Laboratory.Photocopy of the vehicle's simplified specifications card, stamped by the Official Laboratory.

Procedure/service stages

  • Initial step. Submission of application

  • Procedure: There is no hearing procedure.

  • End: With express resolution.

Resolution deadline

6 Month/s

Resolution body

Tax Agency

Appeals

Reconsideration: Application period: One month. Optional and filed with the office that made the administrative decision to be appealed, stating that no economic-administrative claim has been lodged against it.

Economic-administrative claim: Application period: One month from the day following notification of the contested decision or from the date on which the proceedings or the prior motion for reversal are deemed as dismissed. It will be addressed to the administrative body that made the appealable decision.

Information concerning electronic procedure

Identification system

Electronic DNI (Spanish National ID), Electronic certificate, Clave PIN

Interactivity level

Level 4: Electronic processing

Normativa

Normativa Básica

Ley 38/1992, de 28 de diciembre, de Impuestos Especiales. Artículo 65.1.a) 3º. (BOE 29-diciembre-1992)

Real Decreto 1165/1995, de 7 de julio, por el que se aprueba el Reglamento de los Impuestos Especiales. Disposición derogatoria. (BOE 28-julio-1995)

Orden de 28 de noviembre de 1988 por la que se regula el procedimiento y requisitos necesarios para obtener la homologación de los «turismos comerciales», a efectos de la aplicación del tipo impositivo general, prevista en el artículo 29.1.1.º e) de la Ley 30/1985, de 2 de agosto, del Impuesto sobre el Valor Añadido. (BOE 6-diciembre-1988)