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A query was made regarding tax exemptions for vehicle registration following a change of residence abroad. The DGT clarifies that to apply for the exemption, all temporal and usage requirements established by law must be fulfilled.
Cuestión planteada Exención del Impuesto.
Para aplicar la exención por traslado de residencia, el interesado debe haber residido fuera de España al menos doce meses consecutivos antes del traslado. El vehículo debe haber sido utilizado en la antigua residencia al menos seis meses antes del abandono. La matriculación debe solicitarse en un plazo de sesenta días desde la introducción en España y el vehículo no puede transmitirse durante los doce meses siguientes a la matriculación.
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