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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 18 results.
Definitive registration of a recreational vessel not subject to IEDMT if circulation tax already paid
V5187-26
Introduction of a Canary caravan to the Iberian Peninsula exempt from VAT under temporary import regime
V1524-26
Possibility of applying 4% VAT and IEDMT exemption for disabled persons vehicles
V0314-26
No obligation to register or file form 576 for non-resident driver
V0265-26
Resolución de 15 de enero de 2026, de la Dirección del Servicio de Planificación y Relaciones Institucionales de la Agencia Estatal de Administración Tributaria, por la que se publica el Convenio con la Agencia Tributaria de Cataluña, para la realización de determinadas actuaciones materiales relativas a la gestión del impuesto especial sobre determinados medios de transporte competencia de la Agencia Estatal de Administración Tributaria.
BOE-A-2026-1725
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
Vehicle used tax base is market value or approved average selling prices
V2533-25
First registration of N1 vehicles for municipal services may be exempt from special transport tax
V2155-25
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
La exención por alquiler de embarcaciones se pierde si el titular o personas vinculadas mantienen derechos de uso
V1307-25
The tax exemption requires that the vehicle be for the exclusive use of the person with a disability
V0035-25
The reduction of the tax base for large families cannot be applied following vehicle registration
V0029-25
Introduction of a recreational boat from abroad is subject to special taxes and VAT
V2661-22
No IEDMT liability or VAT deduction for already-registered vessels
V1791-18
Obligación de autoliquidar el impuesto por cese de actividad de alquiler de embarcaciones según el plazo transcurrido
V1690-18
Requisitos para la exención del impuesto en la primera matriculación de embarcaciones destinadas al alquiler
V3325-16
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