IVTM - Tax on Mechanically Traction Vehicles: Exemption for people with disabilities (degree equal to or greater than 33%)
Recognition of exemption from paying tax for vehicles of people with disabilities.
What is this procedure?
Recognition of exemption from paying tax for vehicles of people with disabilities.
Who can apply for it?
Owners with a disability equal to or greater than 33%, or with a permanent disability recognized as total, absolute or major disability, provided that the vehicle is for their exclusive use.
This exemption will apply as long as these circumstances persist, both to vehicles driven by people with disabilities and to those intended to transport them.
The exemption will not be applicable to more than one vehicle simultaneously.
What documentation must be submitted?
Documentation to provide:
Standardized form.
In the event that the settlement has been paid, the original of the same and the current account details (copy of the page where the account number appears) to make the refund by bank transfer. Photocopy of the resolution of the Generalitat de Catalunya, declaring the disability and its percentage, or of Social Security for cases of permanent disability in the degree of total, absolute or severe disability. Driving license and vehicle technical sheet.How much does it cost?
Observations
The disability certificate can be processed at the Social Welfare Office of the Generalitat, located at c. Centre, 30-41 in our municipality. Permanent disability in the degree of total, absolute or severe disability must be declared, where appropriate, by the National Institute of Social Security (INSS) ex officio, at the request of a collaborating entity or at the request of the interested party.
Exemptions requested after the tax has been credited, referring to settlements that have been issued and have not yet become final at the time of the request, take effect in the same financial year provided that the requirements established for entitlement have been met when the tax is credited. Otherwise, they will take effect from the financial year following the date of the request.
Administrative information
Organizations involved in this procedure
Check which organization initiates the procedure, which is responsible for it and which resolves it.
Responsible
Organization responsible for managing the procedure.