Skip to content
Back to index
V0726-19 1 April 2019 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · iedmt

IEDMT exemption for persons with disabilities must be requested prior to vehicle registration

A person with a disability inquired whether they could apply for the IEDMT exemption once the vehicle had been registered in their name. The DGT responded that the exemption requires prior authorisation from the Administration and cannot be requested after registration.

The question raised

Possibility of obtaining the IEDMT exemption

The DGT's ruling

To benefit from the exemption provided in Article 66.1.d) of Law 38/1992, it is necessary to submit a written application prior to the registration of the vehicle. In no case may the exemption be obtained after registration, nor may a refund be requested for undue payments following said act.

Book your free first meeting