EXPLAIN SELECT id FROM vehicles, tags_vehicles
WHERE tags_vehicles.vehicle_id = vehicles.id
AND tags_vehicles.tag_id IN (10,92,6,26)
 GROUP BY vehicles.id HAVING COUNT(vehicles.id) = 4 ORDER BY vehicles.renewed_on DESC LIMIT 0, 52 

+----+-------------+---------------+--------+--------------------------------------------------------------------------+-------------------------+---------+----------------------------------------------+-------+-----------------------------------------------------------+
| id | select_type | table         | type   | possible_keys                                                            | key                     | key_len | ref                                          | rows  | Extra                                                     |
+----+-------------+---------------+--------+--------------------------------------------------------------------------+-------------------------+---------+----------------------------------------------+-------+-----------------------------------------------------------+
|  1 | SIMPLE      | tags_vehicles | range  | ix_vehicle_id_tag_id,fk_tags_vehicles_tag_id,fk_tags_vehicles_vehicle_id | fk_tags_vehicles_tag_id | 4       | NULL                                         | 40644 | Using where; Using index; Using temporary; Using filesort | 
|  1 | SIMPLE      | vehicles      | eq_ref | PRIMARY                                                                  | PRIMARY                 | 4       | carlist_development.tags_vehicles.vehicle_id |     1 |                                                           | 
+----+-------------+---------------+--------+--------------------------------------------------------------------------+-------------------------+---------+----------------------------------------------+-------+-----------------------------------------------------------+