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Un ciudadano pregunta si debe pagar el Impuesto Especial sobre Determinados Medios de Transporte al matricular definitivamente una embarcación de recreo de más de ocho metros que ya circulaba en España. La DGT responde que no estará sujeta al impuesto si se acredita que el impuesto por la circulación o utilización ya fue objeto de autoliquidación e ingreso.
The tax team reviews your specific situation.
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