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V0057-25 ·3 February 2025 ·consulta-vinculante Medium impact
Tax

The IVTM is payable even if the vehicle is prohibited from circulating on certain public roads

A query is made as to whether the taxable event for the IVTM occurs when a registered vehicle cannot circulate on the roads of its municipality due to a lack of environmental requirements. The DGT responds that the fitness to circulate is determined by registration and not by local restrictions.

In 5 key points

Lifecycle

2025-02-03PublishedPublished 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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