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V0347-26 19 February 2026 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · impuesto especial sobre medios de transporte

Exemption from vehicle tax possible upon residence move

The consultant asks what requirements must be met to apply for exemption from the vehicle tax when moving residence from Germany to Spain. The DGT explains that there must be identity between the vehicle owner and the resident, compliance with residence and usage periods, and submission of specific documentation via form 06.

The question raised

Requirements for requesting the exemption from the Special Tax on Certain Means of Transport due to the transfer of habitual residence to Spain.

The DGT's ruling

To apply for the exemption due to transfer of residence, the vehicle owner must be the same person who transfers their habitual residence to Spain. It is required to have resided outside of Spain for at least twelve consecutive months and to have used the vehicle for at least six months prior to the transfer. Registration must be requested within sixty days from the introduction into Spain and the vehicle cannot be transferred during the following twelve months.

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