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V0313-23 ·17 February 2023 ·consulta-vinculante Medium impact
Tax

Ineligibility for IEDMT exemption due to change of residence if vehicle enters under temporary importation regime

A Ukrainian citizen inquired whether they could claim an exemption from vehicle registration tax (IEDMT) due to a change of residence when entering Spain under temporary protection. The DGT ruled that if the vehicle enters under a temporary importation regime, it fails to meet the requirement of prior use in the previous residence necessary for the exemption.

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2023-02-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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