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V0915-20 ·16 April 2020 ·consulta-vinculante Medium impact
Tax

Exemption from vehicle rental tax may apply if legal requirements are met

A vehicle rental company has enquired whether it can apply the exemption for the Excise Duty on Certain Means of Transport to vehicles registered outside of Spain. The DGT indicates that this is possible provided that the requirements of Article 66.1.c) are met and prior recognition is obtained from the Administration.

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2020-04-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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