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V0314-21 19 February 2021 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · impuesto especial sobre determinados medios de transporte

Vehicles registered with excise duty paid may be rented for more than three months

A vehicle rental company inquired whether it could rent a vehicle to the same person for more than three months without losing the tax exemption. The DGT ruled that if the vehicle was registered with the excise duty already paid, the restrictions regarding rental exemptions do not apply.

The question raised

Liability for the Special Tax on Certain Means of Transport.

The DGT's ruling

The requirements of Article 66.1.c) of the LIE are only mandatory to obtain the tax exemption. If a rental company registers vehicles under normal taxation conditions (paying the tax), the tax rule does not prevent it from renting a vehicle for a period exceeding three months to the same person or entity, provided that sectoral regulations permit it.

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