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A query is made as to whether the taxable event for the IVTM occurs when a registered vehicle cannot circulate on the roads of its municipality due to a lack of environmental requirements. The DGT responds that the fitness to circulate is determined by registration and not by local restrictions.
Question posed: It is asked whether the taxable event occurs in the case of vehicles registered in a municipality where they cannot circulate on its public roads because they do not meet environmental requirements, although they may circulate on most public roads in the national territory.
The taxable event for the IVTM requires that vehicles be fit to circulate on public roads. Fitness is defined by being registered in the corresponding public registries and not having been deregistered. It is irrelevant for the tax that circulation is not permitted on certain public roads for a vehicle entered in the registry.
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