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The DGT confirms that current reference to the inspection booklet is understood as the certificate of registration in the Community Autonomous ROMA registry.
Cuestión planteada Si en la actualidad el requisito de cartilla de inspección agrícola se ha sustituido por la inscripción en el registro oficial de maquinaria agrícola (ROMA) a efectos de la concesión de la exención.
La exención del IVTM para tractores, remolques y maquinaria requiere instar su concesión ante el Ayuntamiento. La referencia legal a la "Cartilla de Inspección Agrícola" debe entenderse actualmente como el certificado de inscripción en el Registro Oficial de Maquinaria Agrícola (ROMA) de la respectiva Comunidad Autónoma, dado que la cartilla fue sustituida por la obligación de inscribir la maquinaria en dichos registros oficiales.
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