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V0029-25 13 January 2025 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · impuesto especial sobre determinados medios de transporte

The reduction of the tax base for large families cannot be applied following vehicle registration

A query is made regarding whether it is possible to benefit from the reduction in Excise Duty on Certain Means of Transport for large families once the vehicle has been registered. The DGT responds that the benefit requires prior recognition and cannot be requested after registration.

The question raised

Question posed: Possibility of benefiting from the reduction of the taxable base of the Excise Duty on Certain Means of Transport subsequent to the registration of the vehicle.

The DGT's ruling

To benefit from the reduction provided in Article 66.4 of Law 38/1992, it is necessary to submit Form 05 along with the required documentation prior to the registration of the vehicle. The exercise of this right is subject to prior recognition by the Tax Administration. In no case may the reduction be obtained nor a refund for undue payments be requested subsequent to the registration.

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