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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

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

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