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V1603-18 11 June 2018 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre vehículos de tracción mecánica

Disability vehicle tax exemption no reapplication needed if circumstances unchanged unless original decision sets a time limit

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.

The question raised

Question posed: Given that the circumstances of the disability were not altered, was it necessary to reapply for the tax exemption so that it would apply to subsequent fiscal years or, conversely, was it not necessary as established by Article 137 of Royal Decree 1065/2007? In the event that the exemption was applicable without the need to reapply, can a refund of undue payments for the 2017 fiscal year be requested?

The DGT's ruling

If the resolution granting the exemption did not limit its temporal effectiveness, it is not necessary to reiterate the application for future periods pursuant to Article 137.2 of RD 1065/2007. In that case, if the tax was paid, a refund of undue payment may be requested. If the exemption was granted exclusively for a single period due to being subject to a review, it must be requested again.

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