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V0817-19 ·16 April 2019 ·consulta-vinculante Medium impact
Tax

Form 06 must be used to request exemption from IEDMT when registering motorcycles up to 250 cc

An individual inquired whether they should submit Form 576 with a zero rate or Form 06 when registering a low-emission 125 cc motorcycle. The DGT clarified that, as the vehicle is not subject to the tax, Form 06 must be submitted.

In 6 key points

How it affects those involved

This clarification ensures correct administrative procedures for taxpayers seeking tax exemptions during motorcycle registration.

Lifecycle

2019-04-16PublishedPublished 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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