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V1861-20 9 June 2020 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · impuesto especial

Vehicle registration tax exemption possible for relocation if requirements are met

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.

The question raised

Requirements for obtaining the tax exemption.

The DGT's ruling

To apply for the exemption due to transfer of residence, there must be identity between the vehicle owner and the person transferring their residence to Spain. It is required to have resided outside of Spain for twelve consecutive months prior to the transfer, to have used the vehicle for at least six months before leaving the former residence, and to request registration within sixty days of its introduction into Spain. Furthermore, the vehicle may not be transferred during the twelve months following registration.

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