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V3153-18 11 December 2018 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · exención

Requirements for tax exemption on vehicles registered to persons with disabilities

The inquirer asks about tax exemption for registering a vehicle in the name of a minor with a disability. The DGT states this is possible provided that legal requirements are met and prior recognition is obtained from the Administration.

The question raised

Exención del impuesto.

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