Procedure
IVTM - Tax on Mechanically Traction Vehicles: Proportionation for vehicle retirement
Refund of the proportional part of the IVTM receipt due to the cancellation of the vehicle. In the event of permanent or temporary cancellation due to theft or loss of the vehicle
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In-personIn-person care
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What is this procedure?
Refund of the proportional part of the IVTM receipt due to the cancellation of the vehicle. In the event of a permanent or temporary cancellation due to theft or removal of the vehicle, the amount of the fee will be prorated by calendar quarters, as specified below:
a) If the receipt is in a voluntary period: the taxpayer will only pay the proportional part to the quarters in which the vehicle has been registered, through self-assessment of its amount.
b) If the receipt is in the execution period: the taxpayer will pay the tax debt, which includes the principal amount, the constraint surcharge, late payment interest and costs. They may request a refund once the receipt has been paid by providing documentation proving the deregistration of the vehicle. The refund will only include the part corresponding to the principal amount of the proportional part from the quarter following the date on which the deregistration takes place.
The refund request can be submitted in person to the Tax Management Department or to the Citizen Information and Service Office (OIAC), and the bank account number to which the refund should be made must be stated. This refund can also be requested electronically through the municipal electronic office.
Who can apply for it?
The taxable person, who must be up to date with their tax obligations with the City Council.
What documentation must be submitted?
Documentation to provide:
Original receipt of payment of the tax for the current year. Document justifying the cancellation of the vehicle: cancellation from the Provincial Traffic Prefecture, certificate of destruction of the vehicle issued by the CAT (Authorized Treatment Center) or renunciation of the vehicle in favor of the City Council. NIF of the owner. In the event of not being the owner: written authorization and NIF of the authorized person and the person authorizing. In the event that the owner is a company: deed and NIF of the company, and powers of attorney of the person representing it (NIF of legal representation). In the event of being a deceased person: inventory document of acceptance of inheritance. Inheritance and donation tax paid. Current account number where the transfer will be made.How much does it cost?
This procedure is not free.
Observations
You can consult the related procedure Renunciation, deregistration and withdrawal of a vehicle from public roads in the Local Police section of the City Council website.
Administrative information
The meaning of administrative silence
Negative silence
Resolution time
180 days
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.