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Se consulta si los vehículos de movilidad personal (VMP) deben pagar el impuesto de tracción mecánica tras los cambios en el Reglamento General de Vehículos. La DGT determina que, al no requerir matriculación ni permiso de circulación, no se cumple el hecho imponible del impuesto.
The tax team reviews your specific situation.
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