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V0087-26 20 January 2026 · SG de Tributos Locales Criterion in force
OTRO · ivtm

Prorrateo of IVTM not allowed in voluntary temporary vehicle withdrawals except for theft or disappearance

The consultant asks whether the IVTM charge can be prorated after temporarily withdrawing their vehicle. The DGT responds that prorating is only possible in cases of theft or disappearance, not in voluntary temporary withdrawals.

The question raised

Request for clarification regarding the application of Article 96 of the TRLRHL, in relation to the accrual of the tax and the proration of the tax fee in the presented case of temporary deregistration of the vehicle.

The DGT's ruling

The taxable event for the IVTM only occurs if the vehicle is fit for circulation. In cases of temporary deregistration by the owner's choice, delivery for transfer, or termination of a lease, there is no right to prorate the tax fee by calendar quarters. In the year in which the temporary deregistration occurs for these reasons, the full annual fee must be paid. However, if the vehicle remains deregistered for a full calendar year, the taxable event does not occur and there is no obligation to pay.

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