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V0046-21 ·15 January 2021 ·consulta-vinculante Medium impact
Tax

No IEDMT tax payable on used vehicle purchase if more than four years have passed since first registration

An individual has enquired whether they must pay the Special Tax on Certain Means of Transport when acquiring a vehicle first registered in 2013 that previously served as a taxi. The DGT has responded that, as more than four years have elapsed since the initial registration, the transfer does not trigger a new tax liability.

In 6 key points

Lifecycle

2021-01-15PublishedPublished 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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