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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 116 results.
Definitive registration of a recreational vessel not subject to IEDMT if circulation tax already paid
V5187-26
Long-term rental of a recreational boat may be subject to VAT if taken into possession in Spain
V1682-26
Introduction of a Canary caravan to the Iberian Peninsula exempt from VAT under temporary import regime
V1524-26
Market value, reduced by residual indirect taxes, determines IEDMT base for used vessels
V1163-26
Exemption from vehicle tax possible upon residence move
V0347-26
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
The taxable base for used vehicles under IEDMT is market value, even if not listed in valuation tables
V2157-25
First registration of N1 vehicles for municipal services may be exempt from special transport tax
V2155-25
Exemption from IEDMT possible for camper vans used in tourism rental
V1823-25
Requisitos para la exención del Impuesto Especial sobre Medios de Transporte para personas con discapacidad
V1679-25
La exención por alquiler de embarcaciones se pierde si el titular o personas vinculadas mantienen derechos de uso
V1307-25
Travel allowances not exempt under meal rules without employment relationship
V0314-25
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
Vehicle leasing and brokerage services subject to VAT according to place of supply rules
V2385-24
Disability tax exemption for IEDMT requires prior recognition before vehicle registration
V1949-24
The taxable base for a used motorhome is its market value, with valuation tables permitted
V1726-24
Excemption from excise duty requires vessel to be registered in the name of the company conducting the rental activity
V1273-24
VAT exemption on the delivery of new means of transport to private individuals resident in another Member State
V1033-24
0% tax rate applicable if CO2 emissions are proven to be below 120 g/km
V0819-24
Advertising LED screen rentals must be taxed under IAE heading 859
V0516-24
Non-residents without an establishment in Spain are not required to register a vehicle
V0395-24
The taxable base for IEDMT on used vehicles is their market value, with an option to use official valuation tables
V0308-24
First registration of a quad-type vehicle is subject to tax under heading 4
V3094-23
Quad-type vehicles taxed at 14.75% under Excise Duty on Certain Means of Transport
V2640-23
Potential tax exemption for vessels transferred to a related company for chartering
V0478-23
Tax treatment of British recreational vessels: temporary importation, return goods and registration
V2669-22
Introduction of a recreational boat from abroad is subject to special taxes and VAT
V2661-22
Travel and subsistence expenses for sports officials taxed as employment income if no employment relationship exists
V2358-22
Registration under the transport heading is not required if using own means for waste collection
V2339-22
Registration of N1 category vehicles subject to IEDMT unless significant use for economic activity is proven
V2278-22
V2270-22
Electric motorcycles exceeding 7.2 kW may be classified as new means of transport for VAT purposes
V1913-22
VAT taxable base for vehicle renting includes insurance premiums, transport excise duties and excess mileage under certain conditions
V1893-22
First registration of quad-type vehicles taxed at 14.75% under the Special Tax on Certain Means of Transport
V0971-22
Taxable base for used vehicles may be determined by market value or average sale prices
V0947-22
Large family tax reduction cannot be applied to vehicles with fewer than five seats
V0951-22
Registration in Spain is mandatory for racing catamarans used by residents
V0950-22
Tax rates applicable on the date of transfer for exempt vehicles
V2820-21
Tax rate for IEDMT following loss of exemption depends on transmission date
V2819-21
IEDMT taxable base may be determined by market value if model is not listed in valuation tables
V2817-21
No tax due on mortis causa transfers, but inter vivos transfers within four years are taxable
V2818-21
Leasing of vessels to businesses in Spain is subject to VAT and does not require IEDMT self-assessment after four years
V2497-21
Economic compensation for volunteers is taxed as employment income
V2366-21
For the exemption from special tax on vehicle registration due to disability, prior recognition from the Administration is required
V2282-21
First permanent registration of a vessel exempt from IEDMT if tax was already paid for its use in Spain
V1518-21
Form 06 must be submitted to request exemption from registration tax for 125cc motorcycles
V1524-21
No obligation to self-assess IEDMT if transfer of non-taxable vehicle to a person with a disability meets exemption requirements
V1520-21
Own transport means required to use objective estimation for courier services
V0828-21
Objective estimation for courier services requires ownership or contracted use of transport means
V0696-21
New vehicle registration with exemption or reduced rate possible after donation without waiting 4 years
V0398-21
Requirements for applying the 4% reduced VAT rate and IEDMT exemption when purchasing vehicles for persons with disabilities
V0399-21
Vehicles registered with excise duty paid may be rented for more than three months
V0314-21
Nautical charter activities may be subject to VAT and Transport Special Tax
V0289-21
No IEDMT tax payable on used vehicle purchase if more than four years have passed since first registration
V0046-21
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