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A query was raised regarding whether vehicles with tourist registration must pay the full annual IVTM if they are only authorised to circulate for six months, or if payment is required after the permit expires. The DGT has responded that the tax applies to the ownership of vehicles fit for circulation and that the expiry of a permit does not constitute deregistration from the registry.
Cuestión planteada Los vehículos amparados por la matrícula turística ¿están obligados al pago de la anualidad completa del IVTM, cuando solo están autorizados a circular 6 meses? Finalizado el período de vigencia de la matrícula turística y sin que esta sea renovada, ¿procede el pago de las sucesivas anualidades del IVTM? Ejemplo: vehículo con placa turística caducada a fecha 15/11/2017, ¿genera alta en el IVTM para el ejercicio 2018?
El IVTM grava la titularidad de vehículos aptos para circular, incluyendo los provistos de matrícula turística mientras no se cause baja en el registro. La caducidad del permiso especial por expiración del plazo de validez no conlleva la baja en el Registro de Vehículos. Por tanto, el vehículo sigue sujeto al impuesto y obligado al pago independientemente de la caducidad de la matrícula turística. El prorrateo por baja temporal solo procede en casos de sustracción o robo.
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