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A query was raised regarding whether a former municipality of residence can demand IVTM payment following a change in registered address. The DGT has ruled that the tax is payable to the municipality where the address is recorded on the vehicle registration certificate.
This clarification provides legal certainty for taxpayers regarding which local authority is responsible for collecting the Vehicle Tax (IVTM) when a change of residence occurs mid-year.
The tax team reviews your specific situation.
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