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V0953-20 ·20 April 2020 ·consulta-vinculante Medium impact
Tax

Excise duty must be self-assessed if a vehicle for persons with disabilities is transferred before four years

A taxpayer with a disability wishes to sell their exempt vehicle before the four-year period has elapsed and does not intend to use the exemption for a second vehicle. The DGT has ruled that the tax must be self-assessed at the time of the transfer.

In 6 key points

Lifecycle

2020-04-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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