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A query was made regarding the deadline for requesting a tax exemption when registering a vehicle due to a change of residence. The DGT stipulates that the application must be submitted within sixty days following the vehicle's entry into Spain.
Cuestión planteada Plazo para solicitar la exención del Impuesto.
Para aplicar la exención, se requiere haber residido fuera de España doce meses consecutivos antes del traslado. El vehículo debe haberse usado en la antigua residencia al menos seis meses antes del abandono. La matriculación debe solicitarse en los sesenta días siguientes a la introducción en España y no puede transmitirse durante los doce meses posteriores.
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