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V0053-26 ·13 January 2026 ·consulta-vinculante Medium impact
Tax

Change from individual to legal entity ownership may trigger IEDMT payment

A taxpayer asks whether changing the ownership of their economic activity from an individual to a legal entity affects exemption from IEDMT for a mixed vehicle. The DGT responds that if the vehicle remains in the individual's name but the activity is carried out by the legal entity, the tax must be self-declared.

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2026-01-13PublishedPublished 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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