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V0314-21 ·19 February 2021 ·consulta-vinculante Medium impact
Tax

Vehicles registered with excise duty paid may be rented for more than three months

A vehicle rental company inquired whether it could rent a vehicle to the same person for more than three months without losing the tax exemption. The DGT ruled that if the vehicle was registered with the excise duty already paid, the restrictions regarding rental exemptions do not apply.

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2021-02-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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