This is generally not advisable as the impact wrench could tighten way beyond the normal/recommended torque for wheel nuts. An exception is using an impact wrench like say a Milwaukee 1/2 inch mid torque wrench where you can set it to tighten nuts up to 47 Nm, then complete to specified torque with a torque wrench. Even then I wouldn't use it with locking wheel nuts, either doing up or undoing, as the splines in the wheel nut key are not designed for impact wrench loads.Tighten with an impact gun and finish off with a Torque wrench.