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V4187-16 3 October 2016 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · impuesto especial sobre determinados medios de transporte

Vehicle use by a disabled spouse does not void tax exemption if certain requirements are met

A query was raised regarding whether a disabled spouse may use a vehicle registered in the name of their husband (who is also disabled) without losing the Excise Duty exemption. The DGT ruled that the exemption is not lost, provided that the user would have been eligible to register the vehicle in their own name by meeting the legal requirements.

The question raised

Whether their spouse, also with a disability, may use the motor vehicle without the presence of the husband in it and without, therefore, the failure to comply with the requirement of exclusive use of the vehicle by the husband resulting in the loss of the exemption regulated in Article 66.1.d) of Law 38/1992, of December 28, on Excise Duties.

The DGT's ruling

The exemption requires that the vehicle be used by the person with a disability in whose name it is registered. However, as traffic regulations do not allow for joint registration, use by the other spouse does not invalidate the exemption if they can prove that they could have registered it in their name while meeting the requirements. The spouse using the vehicle must not possess another vehicle with the same exemption or have passed four years since the last registration under similar conditions.

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