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A public university has requested clarification on whether its vehicles used for official purposes are exempt from the IVTM and whether the DGT's response is binding. The DGT has responded that while an exemption is possible, it must be formally requested and substantiated, and that the ruling is binding for the applicant and others in cases involving identical facts.
Cuestión planteada Si a los vehículos de tracción mecánica, cuyo permiso de circulación conste a nombre de la universidad consultante y que estén afectos al cumplimiento de sus fines, les resulta de aplicación la exención reconocida en el Impuesto sobre Vehículos de Tracción Mecánica, en virtud de lo dispuesto en el artículo 80.1 de la Ley Orgánica 6/2001, sin que tal exención pueda entenderse afectada o restringida por el artículo 93 del TRLRHL, y si los órganos de aplicación de los tributos están vinculados al criterio establecido en las consultas tributarias.
Las universidades públicas pueden disfrutar de la exención del IVTM si el vehículo está a su nombre y afecto al cumplimiento de sus fines, debiendo solicitarla al Ayuntamiento aportando pruebas de dicha afección. Al ser una exención de carácter mixto, requiere un elemento subjetivo (ser universidad pública) y uno objetivo (bien afecto a sus fines). La exención es de carácter rogado, por lo que no se aplica automáticamente. La contestación a la consulta es vinculante para el consultante y para otros obligados si existe identidad de hechos y circunstancias.
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