Approval of vehicles exclusively for industrial, commercial, agricultural, clinical or scientific use
General Details
Denomination
Approval of vehicles exclusively for industrial, commercial, agricultural, clinical or scientific use
Procedure type
Taxation
Subject
Taxes
Purpose
Article 65(1). a) 3rd of Law 38/1992, of December 28, on Special Taxes, provides that the first definitive registration of vehicles that, objectively considered, are of exclusive industrial application will not be subject to the Special Tax on Certain Means of Transport. , commercial, agricultural, clinical or scientific, provided that the series models or individual vehicles had been duly approved by the Tax Administration.
Responsible body
State Revenue Office
General information of the procedure
Start form
interested
Applicant: Company
Place for presentation
Telematics.
AEAT offices.
Post Offices.
Other places contemplated in article 16 of Law 39/2015.
Documentation
Standard-approval certificate issued by the competent authority of the Ministry of Industry and Energy. Technical certification from the Official Laboratory. Photocopy of the simplified vehicle characteristics sheet stamped by the Official Laboratory.
Phases of the procedure/service
Start. Presentation of the request.
Procedure: There is no hearing procedure.
End: With express resolution.
Forms
Resolution deadline
6 months
Resolution body
State Revenue Office
Resources
Replacement: Term: One month. Optionally, before the office from which the administrative act to be appealed comes from, stating that no economic-administrative claim has been filed against it.
Economic-administrative claim: Term: One month from the day following the notification of the disputed claim or that on which the procedure or the previous appeal is deemed rejected. It will be directed to the administrative body that issued the claimable act.
Information linked to electronic processing
Identification system
Electronic DNI, Electronic Certificate, PIN Code
Interactivity level
Level 4: Electronic processing
Regulations
Basic Regulations
-
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)