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An individual has enquired whether they must pay the Special Tax on Certain Means of Transport when acquiring a vehicle first registered in 2013 that previously served as a taxi. The DGT has responded that, as more than four years have elapsed since the initial registration, the transfer does not trigger a new tax liability.
Cuestión planteada Sujeción al Impuesto Especial sobre Determinados Medios de Transporte (IEDMT).
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