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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 57 results.
Definitive registration of a recreational vessel not subject to IEDMT if circulation tax already paid
V5187-26
La primera matriculación en España de un vehículo histórico importado está sujeta al IEDMT
V1467-26
Market value, reduced by residual indirect taxes, determines IEDMT base for used vessels
V1163-26
First registration of a used N1 vehicle subject to IEDMT if no economic activity impact
V0346-26
Possibility of applying 4% VAT and IEDMT exemption for disabled persons vehicles
V0314-26
Change from individual to legal entity ownership may trigger IEDMT payment
V0053-26
IEDMT must be self-declared when transferring a disabled person's exempt vehicle before four years
V0012-26
The taxable base for used vehicles under IEDMT is market value, even if not listed in valuation tables
V2157-25
Exemption from IEDMT possible for camper vans used in tourism rental
V1823-25
No IEDMT due if boat use in Spain under 30 days from first entry
V0820-25
The first registration of N1 vehicles is subject to the Special Tax on Certain Means of Transport (IEDMT), unless they are significantly used for an economic activity
V0115-25
Leasing of vessels to related parties does not invalidate IEDMT exemption if tenants are not Spanish residents
V2644-24
Leasing of vessels to related parties does not affect IEDMT exemption if lessees are not residents or have no establishment in Spain
V2645-24
IEDMT self-assessment required if a vessel exempt due to chartering ceases such activity within four years
V2382-24
Disability tax exemption for IEDMT requires prior recognition before vehicle registration
V1949-24
The taxable base for IEDMT on used vehicles is their market value, with an option to use official valuation tables
V0308-24
Ineligibility for IEDMT exemption due to change of residence if vehicle enters under temporary importation regime
V0313-23
Purchase of a zero-kilometre vehicle by a person with a disability may be exempt from IEDMT
V0018-23
Registration of N1 category vehicles subject to IEDMT unless significant use for economic activity is proven
V2278-22
Import of a pleasure craft by a UK resident obtaining Spanish residency may trigger IEDMT tax
V2281-22
First registration of quad-type vehicles taxed at 14.75% under the Special Tax on Certain Means of Transport
V0971-22
IEDMT taxable base may be determined by market value if model is not listed in valuation tables
V2817-21
Tax rate for IEDMT following loss of exemption depends on transmission date
V2819-21
Leasing of vessels to businesses in Spain is subject to VAT and does not require IEDMT self-assessment after four years
V2497-21
No obligation to self-assess IEDMT if transfer of non-taxable vehicle to a person with a disability meets exemption requirements
V1520-21
First permanent registration of a vessel exempt from IEDMT if tax was already paid for its use in Spain
V1518-21
First registration of N1 vehicles may be exempt from IEDMT if significantly used for economic activity
V0875-21
Registration of a pick-up vehicle may be exempt from IEDMT if it is category N1 and used for economic purposes
V0587-21
Requirements for applying the 4% reduced VAT rate and IEDMT exemption when purchasing vehicles for persons with disabilities
V0399-21
First registration of 4x4 vehicles may be exempt from IEDMT under certain conditions
V0355-21
No IEDMT tax payable on used vehicle purchase if more than four years have passed since first registration
V0046-21
IEDMT tax base for exemption modification depends on whether the vehicle is new or used
V3403-20
Converting a van to a motorhome within four years requires IEDMT self-assessment
V3391-20
IEDMT taxable base depends on whether a motorhome is new or used when rental activity ceases
V3153-20
V3156-20
Spanish companies using rental vehicles may apply for IEDMT exemption
V1017-20
First registration of an imported historic vehicle is subject to IEDMT based on CO2 emissions
V0200-20
IEDMT refund cannot be requested by returning a vessel to the shipyard after registration
V3317-19
IEDMT taxable base depends on whether vehicle is classified as new or used when exemption is modified
V3105-19
4% reduced VAT rate applicable to vehicles for persons with reduced mobility subject to prior AEAT recognition
V3005-19
The taxable base for IEDMT on imported used vehicles is determined by market value
V2712-19
IEDMT tax base for new vehicles is the VAT amount or consideration, and for used vehicles its market value
V1280-19
IEDMT exemption cannot be claimed after vehicle registration
V1279-19
Repeal of tourist registration regime leads to expiry of vehicle permits
V0814-19
Form 06 must be used to request exemption from IEDMT when registering motorcycles up to 250 cc
V0817-19
Possibility of exemption from the IEDMT following the repeal of tourist registration according to the type of registration
V0774-19
Tourist registration scheme expires upon completion of the authorised period
V0771-19
Wheelchair-adapted vehicles are not classified as vehicles for persons with reduced mobility
V0767-19
IEDMT exemption for persons with disabilities must be requested prior to vehicle registration
V0726-19
Reimporting a vehicle sent abroad may trigger IEDMT liability depending on whether a tax refund was obtained
V3183-18
No IEDMT liability or VAT deduction for already-registered vessels
V1791-18
No exemption from IEDMT or VAT applies to the transfer of a vessel due to change of residence
V0642-18
La adquisición de un camión usado en la UE puede estar no sujeta al IEDMT y sujeta al IVA
V0220-18
IEDMT and VAT will be payable if temporary importation regime for means of transport is breached
V2227-14
Limits on use of exempt vessels if owner has a Spain establishment
V1850-14
Vessels for hire in Spain must apply for specific exemption under article 66.1(g)
V1443-14
Vessels leased by a non-resident company may be exempt from IEDMT
V0860-14
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