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A query was made regarding the requirements for obtaining an exemption from the Excise Duty on Certain Means of Transport when registering a vehicle due to a change of residence. The DGT stipulates that the vehicle owner must be the same person relocating and that all statutory deadlines and conditions regarding use and ownership must be satisfied.
Cuestión planteada Requisitos para obtener la exención del Impuesto.
Para aplicar la exención por traslado de residencia, debe existir identidad entre el titular del vehículo y la persona que traslada su residencia a España. Se requiere haber residido fuera de España doce meses consecutivos antes del traslado, haber utilizado el vehículo al menos seis meses antes de abandonar la antigua residencia y solicitar la matriculación en un plazo de sesenta días desde su introducción en España. Además, el vehículo no puede transmitirse durante los doce meses siguientes a la matriculación.
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