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V0087-26 ·20 January 2026 ·consulta-vinculante Medium impact
Tax

Prorrateo of IVTM not allowed in voluntary temporary vehicle withdrawals except for theft or disappearance

The consultant asks whether the IVTM charge can be prorated after temporarily withdrawing their vehicle. The DGT responds that prorating is only possible in cases of theft or disappearance, not in voluntary temporary withdrawals.

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2026-01-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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