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V2388-17 ·19 September 2017 ·consulta-vinculante Medium impact
Tax

Registration in ROMA registry deemed equivalent to agricultural inspection booklet for IVTM exemption

The DGT confirms that current reference to the inspection booklet is understood as the certificate of registration in the Community Autonomous ROMA registry.

In 6 key points

How it affects those involved

Farm machinery owners may use ROMA registration instead of the agricultural inspection booklet to claim IVTM exemption.

Lifecycle

2017-09-19PublishedPublished 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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