Skip to content
Back to index
V0313-23 17 February 2023 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · iedmt

Ineligibility for IEDMT exemption due to change of residence if vehicle enters under temporary importation regime

A Ukrainian citizen inquired whether they could claim an exemption from vehicle registration tax (IEDMT) due to a change of residence when entering Spain under temporary protection. The DGT ruled that if the vehicle enters under a temporary importation regime, it fails to meet the requirement of prior use in the previous residence necessary for the exemption.

The question raised

Cuestión planteada - Posibilidad de obtener la exención del Impuesto Especial sobre Determinados Medios de Transporte (IEDMT) por traslado por cambio de residencia.

Email
Contact