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V1279-19 ·5 June 2019 ·consulta-vinculante Medium impact
Tax

IEDMT exemption cannot be claimed after vehicle registration

A query was raised regarding whether a person with a disability can apply for an IEDMT exemption once the vehicle has already been registered in their name. The DGT has ruled that the exemption requires prior authorisation from the Administration and cannot be requested after registration has taken place.

In 6 key points

How it affects those involved

Individuals with disabilities must ensure they obtain official recognition for tax exemptions before registering a vehicle to avoid losing the benefit.

Lifecycle

2019-06-05PublishedPublished 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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