There are many doubts about how motorhomes are taxed. For starters, most people do not understand what classification this type of vehicle falls into and what the requirements are. For this reason, at Comercial Caravaning we explain how the motorhome tribute works in the most practical way.
The first thing you should know is that motorhomes They cannot be included in the category of buses, nor in that of tractors, nor in that of trailers or semi-trailers, nor in the rest of the vehicles established by TR LRHL (LAW 362/2004). So how do we classify them, as trucks or as tourism?
The Foral Regulatory Norm of the Local Treasuries of the Historical Territory of Bizkaia, establishes that: "Motorhomes will be taxed as tourism, according to their fiscal power, for the purposes of this tax." In short, it does not obey the tax laws that apply to trucks.
But Royal Decree 2822/1998, of December 23 (LAW 340/1999) (BOE of January 26, 1999) clarifies that tourism vehicles are those specially built and conceived for the transport of people. But we know that motorhomes, more than transport, serve as housing. In this case, the Royal Decree establishes the motorhome as a vehicle built with a special purpose, which not only functions as transport.
Likewise, the Royal Decree applies the same criteria for trucks and large vans under the MMA (maximum authorized mass) standards, to classify motorhomes. Therefore, many municipalities see as a solution to include motorhomes within the category of trucks. Since, although they are not properly a truck, due to their dimensions and handling they are more similar to one, than to a tourism vehicle.
However, in April 2013 a resolution entered into force regarding the concept of Tax on Mechanical Traction Vehicle (IVTM). In said resolution, motorhomes are no longer taxed by MMA like trucks, but by fiscal power. This is how the tribute should be calculated in all municipalities.
The IVTM must be paid by the official owner of the vehicle. If the vehicle is sold or bought, the tax must be paid by the owner on January 1 of the year of sale. And the buyer must notify the relevant town hall of the purchase of the vehicle, the seller being exempt from charges from the moment the change of ownership is notified at the Traffic Headquarters.
The rates of this type of tax are local. Therefore, the definition and the quantity is given by the city council. Rates vary a lot from one municipality to another, there are even many tricks to pay less and even traffic tax havens. We take as a reference the three provinces where the road tax is most expensive.
On the other hand, the cheapest provinces are Cáceres, Melilla, Ceuta, Soria, Jaén, Badajoz, Pamplona, Zamora, Palencia and Pontevedra.
Good. I wanted to know that to name a motorhome from 1995 the rate to pay is a 6% on what you pay in the contract of sale. Thank you.
Good morning, I want to buy a motorhome from 1992 with historical registration in Sanlúcar de Barramda, Cádiz. The purchase price will be € 2000
Can we do the transfer over the Internet?
Cheers
The property transfer tax is exempt in Catalonia for the sale between individuals of motorhomes of more than 10 years?
My Fiat Ducato 2.5 from 1996, in the IVTM of the MAdrid AYTO they have it as a truck, with fiscal power (in weight) 710kgs. The annuity for € 73. Should I claim? Would it be more economical if it modified the category and also claimed that taxation? the power on the technical sheet says 15 (nothing to do with kilos)
Hello, I want to buy a motorhome and apart from the VAT about 10,000 euros you have to pay the tax of 3,500 my question is if I have a community property company can I deduct those expenses, thank you
Hello, my question, I have a great invales, could I benefit from working to acquire a camper van?
Good Morning! in this article it is stated verbatim “However, in April 2013 a resolution came into effect regarding the concept of Tax on Mechanical Traction Vehicle (IVTM). In this resolution, motorhomes are no longer taxed by MMA like trucks, but by tax power.
Could you tell me what standard they refer to and if it has a state scope or only an autonomous community.
Thanks a lot!
It has a state scope, since the vehicle tax is a municipal tax, therefore regulated by RDL 2/2004 consolidated text of the law regulating local estates,
Said decree stipulates an amount for each category and, within the category according to its characteristics, how much can only be modified by the General State budget law.
That amount, the same for the entire state, can be modified by a coefficient that cannot be greater than 2 (that is done by each city council by fiscal ordinance), so there are differences between them but with a maximum that is twice that that is provided by law.
The specialty of Comercial Caravaning is the close relationship with our clients. You can come check it out at Comercial Caravaning in Alcorcón, very close to Madrid, Móstoles, Leganés... Very close to TI (experts in caravans, motorhomes and campers in the south of Madrid).
