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A query was raised regarding whether a vehicle whose circumstances have changed—previously not subject to tax—must pay the tax or simply submit form 05. The DGT has ruled that if the change results in a case of exemption or non-liability, there is no obligation to self-assess or pay the tax.
Cuestión planteada 1. Si respecto de un vehículo cuya matriculación estaba no sujeta al Impuesto Especial sobre Determinados Medios de Transporte en virtud del artículo 65.1.a)8º. de la Ley 38/1992, de 28 de diciembre, se produce una modificación de las circunstancias que determinan un supuesto de sujeción y exención del Impuesto previsto en el artículo 66.1 de la Ley 38/1992, de 28 de diciembre, ¿debe procederse al ingreso del Impuesto Especial sobre Determinados Medios de Transporte o es suficiente con la presentación del modelo 05?
La modificación de las circunstancias o requisitos de no sujeción o exención antes de cuatro años dará lugar a la autoliquidación e ingreso del impuesto. No obstante, no será exigible el ingreso si tras la modificación resulta aplicable un supuesto de no sujeción o de exención. Si la modificación consiste en el envío definitivo del medio de transporte fuera del territorio de aplicación, tampoco será exigible el ingreso.
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