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A taxpayer asks whether the IVTM exemption for disability can be applied to the years 2024, 2025, and 2026 after receiving a disability certificate. The DGT responds that the exemption is discretionary and has no retroactive effect on previously accrued tax periods.
Cuestión planteada El consultante plantea si se puede aplicar la exención en el IVTM en los ejercicios 2024, 2025 y 2026 y solicitar la devolución de ingresos indebidos por dichos ejercicios, que son períodos no prescritos.
La exención del IVTM para vehículos de personas con discapacidad es de carácter rogado, lo que exige que el interesado la solicite expresamente al Ayuntamiento. Al no establecer la normativa la aplicación retroactiva, el beneficio surtirá efectos desde la fecha de su concesión o desde el periodo impositivo siguiente a la solicitud. Solo podría tener efectos para el ejercicio actual si se cumple con los plazos y requisitos específicos de la ordenanza fiscal municipal.
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