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V0398-21 ·25 February 2021 ·consulta-vinculante Medium impact
Tax

New vehicle registration with exemption or reduced rate possible after donation without waiting 4 years

An inquirer asked whether donating a vehicle to a spouse with a disability affects their right to acquire a new vehicle with tax benefits before the 4-year period has elapsed. The DGT responded that the donation of a vehicle registered under standard conditions does not reset the periods for exemption or reduced tax rates.

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2021-02-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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