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

Denomination

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

Procedure type

Taxation

Subject

Taxes

Purpose

Article 65(1). a) Section 3 of Law 38/1992, of December 28, on Special Taxes, provides that the first definitive registration of vehicles that, objectively considered, are for exclusive industrial, commercial, agricultural, clinical or scientific use, will not be subject to the Special Tax on Certain Means of Transport, provided that the series models or the vehicles individually have been duly approved by the Tax Administration.

Responsible body

State Revenue Office

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

Electronic processing

Resolution deadline

6 months

Resolution body

State Revenue Office

Resources

Replacement: Term: One month. On a discretionary basis, before the office from which the administrative act to be appealed comes, 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 addressed to the administrative body that issued the challengeable act.

Identification system

Electronic ID, Electronic Certificate, PIN Code

Level of interactivity

Level 4: Electronic processing