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V0232-26 5 February 2026 · SG de Tributos Locales Criterion in force
OTRO · ivtm

Tax exemption for disabled persons' vehicles effective from resolution if ordinance does not allow retroactive application

The DGT responds that if the fiscal bylaw does not provide for retroactive application, the exemption will only take effect from the date of grant.

The question raised

Question raised: It is raised whether the City Council in question has regulatory competence to establish in its Tax Ordinance the possibility of applying the exemption to tax periods already accrued prior to the date of submission of the exemption request, when the legally required circumstances concur and the interested party proves, by means of a final administrative resolution, the existence of the degree of disability or reduced mobility during those already accrued periods.

The DGT's ruling

The IVTM exemption for vehicles owned by persons with disabilities is subject to application and requires a request from the interested party. If the applicable regulations do not establish the possibility of applying the exemption to periods already accrued, the recognition of the benefit shall take effect from the date on which the granting resolution is issued. In such case, the exemption shall apply from the accrual of the tax period following said date.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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