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Supuestos de no sujeción (Artículo 65 de la Ley)
Author | Eduardo Berché Moreno |
Profession | Catedrático de Derecho Financiero y Tributario, Facultad de Derecho de ESADE-URL |
Pages | 302-304 |
Page 302
La Ley establece unos supuestos de no sujeción, que pasamos a analizar a continuación detallando o agrupando por tipo de medio de transporte.
No estarán sujetas al impuesto, la primera matriculación definitiva de los siguientes vehículos:
Page 303
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Los camiones, furgonetas y demás vehículos cuya finalidad no pueda ser otra que el transporte de mercancías. Quedan excluidos este tipo de vehículos cuando se acondicionen para ser utilizados como vivienda.
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Los autobuses, microbuses y demás vehículos aptos para el transporte colectivo de viajeros, así como los tranvías.
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Los que, objetivamente considerados, sean de exclusiva aplicación industrial, comercial, agraria, clínica o científica, siempre que sus modelos de serie o los vehículos individualmente hubieran sido debidamente homo-logados por la Administración tributaria.
A estos efectos, se considerará que tienen exclusivamente alguna de estas aplicaciones los vehículos que dispongan únicamente de dos asientos (para el conductor y el ayudante), en ningún caso posean asientos adicionales ni anclajes que permitan su instalación, y el espacio destinado para la carga no goce de visibilidad lateral y sea superior al 50 por ciento del volumen interior.
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Los ciclomotores de dos o tres ruedas y los cuadriciclos ligeros.
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Las motocicletas y los vehículos de tres ruedas que no sean cuadriciclos siempre que su cilindrada no exceda de los 250 centímetros cúbicos, si se trata de motores de combustión interna, o su potencia máxima neta no exceda de 16 kw, en el resto de motores.
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Los vehículos para personas con movilidad reducida con motor.
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Los vehículos especiales, siempre que no se trate de los vehículos tipo
quad
. Dentro de esta categoría entrarían, por ejemplo, tractores y maquinaria agrícola, grúas aptas para circular por vías públicas, maquinaria de obra civil, etc...
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Los vehículos mixtos adaptables (aptos tanto para carga como para pasajeros), cuya altura total sea superior a 1.800 milímetros, siempre que no sean vehículos todo terreno y siempre que se afecten al ejercicio de una actividad económica. Quedan excluidos este tipo de vehículos cuando se acondicionen para ser utilizados como vivienda.
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Los destinados a ser utilizados por las Fuerzas Armadas, por los cuerpos y Fuerzas de Seguridad del Estado, de las comunidades Autónomas y...
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Request your trial- Impuestos Especiales
- Impuesto especial sobre determinados medios de transporte
- Consideraciones generales
- Hecho imponible (Artículo 65 de la Ley)
- Ámbito de aplicación (Artículo 65 de la Ley)
- Supuestos de no sujeción (Artículo 65 de la Ley)
- Exenciones (Artículo 66 de la Ley)
- Devoluciones (Artículo 66 de la Ley)
- Reducciones (Artículo 66 de la Ley)
- Sujetos pasivos (Artículo 67 de la Ley)
- Devengo (Artículo 68 de la Ley)
- Base imponible (Artículo 69 de la Ley)
- Tipos impositivos (Artículo 70 de la Ley)
- Bibliografía
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