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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.
Cuestión planteada Solicita aclaración sobre la aplicación del artículo 96 del TRLRHL, en relación con el devengo del impuesto y con el prorrateo de la cuota del impuesto en el caso expuesto de baja temporal de su vehículo.
El hecho imponible del IVTM solo ocurre cuando el vehículo es apto para circular. En bajas temporales por voluntad del titular, entrega para transmisión o fin de arrendamiento, no existe derecho al prorrateo de la cuota por trimestres naturales, debiendo pagarse la cuota anual completa del periodo en que se produzca la baja o el alta. El prorrateo por trimestres solo procede en bajas temporales por sustracción o robo. Si el vehículo permanece de baja durante todo el año natural, no se produce el hecho imponible y no hay obligación de pago.
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