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The DGT confirms that a person with a disability does not need to reapply for IVTM exemption if their situation has not changed, unless the original decision limited the exemption to a specific period.
Cuestión planteada Dado que no se alteraron las circunstancias de la discapacidad, ¿era necesario volver a solicitar la exención del impuesto para que se aplicara a los ejercicios siguientes o, por el contrario, no era necesario conforme establece el artículo 137 del Real Decreto 1065/2007? En caso de que sí procedía aplicar la exención sin necesidad de volver a solicitarla, ¿se puede solicitar la devolución de ingresos indebidos del ejercicio 2017?
Si la resolución de concesión de la exención no limitaba su eficacia temporal, no es necesario reiterar la solicitud para periodos futuros según el artículo 137.2 del RD 1065/2007. En ese caso, si se pagó el impuesto, se puede solicitar la devolución del ingreso indebido. Si la exención se concedió exclusivamente para un periodo por estar condicionada a una revisión, sí es necesario volver a solicitarla tras la revisión.
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