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V0352-19 ·19 February 2019 ·consulta-vinculante Medium impact
Tax

Vehicles with tourist registration are subject to IVTM even if the permit has expired

A query was raised regarding whether vehicles with tourist registration must pay the full annual IVTM if they are only authorised to circulate for six months, or if payment is required after the permit expires. The DGT has responded that the tax applies to the ownership of vehicles fit for circulation and that the expiry of a permit does not constitute deregistration from the registry.

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2019-02-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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