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V1017-20 23 April 2020 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · impuesto especial sobre determinados medios de transporte

Spanish companies using rental vehicles may apply for IEDMT exemption

A vehicle rental company in Portugal has enquired whether its Spanish subsidiary can apply for an exemption from the tax on vehicles with foreign registration, and how this would apply to leasing arrangements. The Directorate-General for Taxes (DGT) has ruled that the Spanish company may request the exemption, provided it is the entity using the vehicles for the rental activity and meets all necessary requirements.

The question raised

Cuestión planteada Exención del Impuesto Especial sobre Determinados Medios de Transporte.

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