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V0018-23 ·10 January 2023 ·consulta-vinculante Medium impact
Tax

Purchase of a zero-kilometre vehicle by a person with a disability may be exempt from IEDMT

A query was raised regarding whether a person with a disability can purchase a zero-kilometre vehicle less than a year old without paying the special tax. The DGT explains that if the vehicle was originally exempt or not subject to the tax, its transfer before four years typically requires a self-assessment of the tax, unless the new purchaser meets the exemption requirements.

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2023-01-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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