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) 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

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. 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.

Identification system

Electronic DNI, Electronic Certificate, PIN Code

Interactivity level

Level 4: Electronic processing