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V1520-21 ·21 May 2021 ·consulta-vinculante Medium impact
Tax

No obligation to self-assess IEDMT if transfer of non-taxable vehicle to a person with a disability meets exemption requirements

A person with a 41% disability rating enquires whether they must pay the IEDMT when acquiring a dual-use adapted vehicle registered in 2017. The DGT explains that the obligation to self-assess arises if the conditions for non-taxability or exemption are modified within four years, unless a new exemption applies following such modification.

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2021-05-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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