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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.
Cuestión planteada Si su cónyuge, también con minusvalía, puede hacer uso del vehículo automóvil sin la presencia del marido en el mismo y sin que, por tanto, el incumplimiento del requisito del uso exclusivo del vehículo por parte del marido conlleve la pérdida de la exención regulada en el artículo 66.1.d) de la Ley 38/1992, de 28 de diciembre, de Impuestos Especiales.
La exención exige que el vehículo sea utilizado por la persona con minusvalía a cuyo nombre está matriculado. Sin embargo, como la normativa de tráfico no permite la matriculación conjunta, el uso por parte del otro cónyuge no anula la exención si este puede acreditar que habría podido matricularlo a su nombre cumpliendo los requisitos. El cónyuge que utiliza el vehículo no debe disponer de otro vehículo con la misma exención o haber pasado cuatro años desde la última matriculación en condiciones análogas.
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