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El consultante pregunta qué requisitos debe cumplir para solicitar la exención del impuesto especial sobre medios de transporte al trasladar su residencia de Alemania a España. La DGT explica que debe haber identidad entre el titular y el residente, cumplir plazos de residencia y uso, y presentar la documentación específica mediante el modelo 06.
The tax team reviews your specific situation.
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