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V0774-19 10 April 2019 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · iedmt

Possibility of exemption from the IEDMT following the repeal of tourist registration according to the type of registration

The applicant asks whether non-residents can apply for an exemption from the IEDMT (Registration Tax) for vehicles that previously used tourist registration. The DGT responds that if the vehicle reverts to its foreign registration, it may circulate without the tax being incurred; however, if it must obtain standard Spanish registration, the tax will be due.

The question raised

Question posed: Can the exemption from the Special Tax on Certain Means of Transport (IEDMT) be requested and obtained for those vehicles used in Spain by non-residents?

The DGT's ruling

Los vehículos que recuperen su matrícula extranjera pueden circular en España sin que se devengue el IEDMT, siempre que sean utilizados por no residentes o no titulares de establecimientos en España. No obstante, los vehículos que no puedan recuperar matrícula extranjera deberán obtener una matrícula ordinaria española, momento en el cual se devengará el IEDMT al solicitarse la primera matriculación definitiva.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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