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V0587-23 ·10 March 2023 ·consulta-vinculante Medium impact
Tax

Tax authorities must assess force majeure when deciding whether to demand repayment of ITP exemption due to impossibility of resale

A vehicle dealership consulted whether it was required to pay Transfer Tax (ITP) after vehicles acquired under a provisional exemption were lost in a fire. The DGT indicates that, as resale is impossible due to force majeure, the repayment of the exemption cannot seemingly be demanded.

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2023-03-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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