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V1134-17 11 May 2017 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · iedmt

IEDMT exemption for rental vehicles starts from first permanent registration in Spain

A query was raised regarding the IEDMT exemption for rental vehicles previously registered within the EU. The DGT clarifies that the two-year period to maintain the exemption is calculated from the date of registration in Spain and that certain lease agreements invalidate the tax benefit.

The question raised

Various issues are raised regarding the exemption from the Tax on Certain Means of Transport (IEDMT).

The DGT's ruling

The calculation of the two-year period to maintain the exemption begins from the first definitive registration or the commencement of use in Spain, regardless of the seniority or prior registration in another EU country. It is not considered a rental activity if the vehicle is transferred to the same person for more than three months in twelve consecutive months, nor are lease-purchase contracts. The sale of the vehicle before the two-year period necessitates the self-assessment and payment of the tax.

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