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V2282-21 ·12 August 2021 ·consulta-vinculante Medium impact
Tax

For the exemption from special tax on vehicle registration due to disability, prior recognition from the Administration is required

A consultant with a disability and reduced mobility asks whether their hybrid vehicle is exempt from the Special Tax on Certain Means of Transport. The DGT clarifies that it does not qualify for non-liability due to reduced mobility, but may be eligible for the disability exemption if the requirements are met and prior recognition is obtained.

In 6 key points

Lifecycle

2021-08-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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