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A query was raised regarding whether a person with a disability can apply for an IEDMT exemption once the vehicle has already been registered in their name. The DGT has ruled that the exemption requires prior authorisation from the Administration and cannot be requested after registration has taken place.
Cuestión planteada Posibilidad de obtener la exención del IEDMT.
Para acogerse a la exención del artículo 66.1.d) de la Ley 38/1992, es necesario presentar un escrito de solicitud con anterioridad a la matriculación del vehículo. Dicha solicitud debe acompañarse de la ficha técnica y la documentación que acredite la minusvalía. En ningún caso se puede obtener la exención ni solicitar la devolución por ingresos indebidos tras haber realizado la matriculación.
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