Approved vehicles

List of vehicles of the type "commercial car" approved by the Taxation Management Department of the Tax Agency for the purpose of implementation of Article 65(1). a) 3 of Law 38/1992, of December 28, on Special Taxes.

Article 65(1). a) (3) of Law 38/1992 of 28th December on Special Taxes ("Official State Gazettes" of 29th December 1992 and 19th January 1993) stipulates that the first permanent registration of vehicles whose use, objectively considered, is exclusively industrial, commercial, agricultural, clinical or scientific will not be subject to the Special Tax on Certain Means of Transport, provided that the series model or individual vehicle has been duly approved by the Administration of the Tax Agency.

Due to the objective nature of this Department's approval agreements and the fact that these affect an indeterminate number of people, successive Resolutions, from 1993 onwards, by this Management Body have required publication, on an annual basis, of the lists of vehicles of the type "commercial car" approved up to the date of each relevant Resolution.

Despite this, the modern status of the internet as a leading channel of distribution of administrative information makes it advisable to modify the procedure in order to make the list of vehicle types approved by the Tax Agency available to the public, for which reason from now on the annual publication of the list of vehicles in the Official State Gazette will be replaced with inclusion of the list of the Tax Agency's website. In this manner a continually up-to-date list of approved commercial vehicles will be available, without having to wait for the list's annual publication.

This provision of information to the general public is carried out for informational purposes and cannot alter the validity or creation of any effects after the date on which these are dictated by the various administrative acts that conferred the following type approval.