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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.
Cuestión planteada Requisitos para solicitar la exención del Impuesto Especial sobre Determinados Medios de Transporte por traslado de la residencia habitual a España.
Para aplicar la exención por traslado de residencia, el titular del vehículo debe ser la misma persona que traslada su residencia habitual a España. Se requiere haber residido fuera de España al menos doce meses consecutivos y haber usado el vehículo al menos seis meses antes del traslado. La matriculación debe solicitarse en un plazo de sesenta días desde la introducción en España y el vehículo no puede transmitirse en los doce meses siguientes.
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