sailorman
Well-Known Member
My socks have holes in them /forums/images/graemlins/blush.gif
Torrevieja and ISDMT Tax
- Thread starter Grehan
- Start date
A
Anonymous
Guest
[ QUOTE ]
My socks have holes in them /forums/images/graemlins/blush.gif
[/ QUOTE ]Ah! A kindred spirit! It's what comes from transporting large quantities of gold around in them /forums/images/graemlins/wink.gif
Anyway, who wants to waste their money on socks?
My socks have holes in them /forums/images/graemlins/blush.gif
[/ QUOTE ]Ah! A kindred spirit! It's what comes from transporting large quantities of gold around in them /forums/images/graemlins/wink.gif
Anyway, who wants to waste their money on socks?
Tranona
Well-Known Member
Sorry, Lemain - sanctimonious claptrap. Who are you to impose your "standards" on other people. Freedom is freedom to choose without other people telling you what to do!
It is bad enough the government making banal adverts for television on the subject without seemingly intelligent people joining in! Your freedom to follow your lifestyle is other peoples' freedom not to.
It is bad enough the government making banal adverts for television on the subject without seemingly intelligent people joining in! Your freedom to follow your lifestyle is other peoples' freedom not to.
A
Anonymous
Guest
[ QUOTE ]
. Freedom is freedom to choose without other people telling you what to do!
[/ QUOTE ]Fine, but don't start whingeing when it goes pear-shaped because you've mortgaged the house, sold the family silver and stacked up enough debt to keep your kids in penury for the next twenty five years. As you say, you have the freedom -- the freedom NOT to do these things. There is a choice.
. Freedom is freedom to choose without other people telling you what to do!
[/ QUOTE ]Fine, but don't start whingeing when it goes pear-shaped because you've mortgaged the house, sold the family silver and stacked up enough debt to keep your kids in penury for the next twenty five years. As you say, you have the freedom -- the freedom NOT to do these things. There is a choice.
Tranona
Well-Known Member
I am not whingeing - just pointing out that you are entitled to your view- just don't lecture other people (in general)!
The situation you describe applies to only a tiny number of people. I would be more concerned about the silent majority who have done just what you advocate - saved, been independent and all that - who have seen their savings diminish. However, the very characteristics that put them in that position in the first place will ensure that in the long term they prosper - and don't whinge.
The situation you describe applies to only a tiny number of people. I would be more concerned about the silent majority who have done just what you advocate - saved, been independent and all that - who have seen their savings diminish. However, the very characteristics that put them in that position in the first place will ensure that in the long term they prosper - and don't whinge.
A
Anonymous
Guest
This digression started after a comment about people being unable to pay their own healthcare costs and it does seem, from all we hear, that other than company schemes, few people choose to pay for healthcare and prefer to rely on the state. That is for everyone to prioritise for themselves but when the 'masses' can afford to import fresh veg from South America to eat on a daily basis it seems fair to ask where their priorities lie! The conspicuous consumption of the British people is mind-blowing. It blows my mind, anyway, and I pay our BUPA subs.
I hope that the 'silent majority' have done as you suggest. I have no way to judge, but I have my doubts based on press and anecdotal evidence.
I hope that the 'silent majority' have done as you suggest. I have no way to judge, but I have my doubts based on press and anecdotal evidence.
Liz_I
Well-Known Member
Lemain, not wishing to appear to be too rude but sanctimonious prat springs to mind.
I remember not that long ago when you were in Almerimar & complaining about not being able to access english produce and being unwilling to catch a bus to the local town/market for Spanish produce /forums/images/graemlins/confused.gif /forums/images/graemlins/grin.gif
Many liveaboards are 'self insuring' regarding healthcare. Not many of us can afford BUPA! Don't generalise please. Some things you say are pertinant but they are negated when you get on your high horse.
Unfortunately the days of escapism seems to be gone. The advent of chartering has seen rises in prices and a decline in services within the Med certainly. I cannot comment on the Caribbean or elsewhere. The only certainty in the present economic climate is that the boating industry will suffer. The marinas that have and are charging exorbitant prices will hopefully suffer. Then the whole thing will start again. /forums/images/graemlins/grin.gif
I remember not that long ago when you were in Almerimar & complaining about not being able to access english produce and being unwilling to catch a bus to the local town/market for Spanish produce /forums/images/graemlins/confused.gif /forums/images/graemlins/grin.gif
Many liveaboards are 'self insuring' regarding healthcare. Not many of us can afford BUPA! Don't generalise please. Some things you say are pertinant but they are negated when you get on your high horse.
Unfortunately the days of escapism seems to be gone. The advent of chartering has seen rises in prices and a decline in services within the Med certainly. I cannot comment on the Caribbean or elsewhere. The only certainty in the present economic climate is that the boating industry will suffer. The marinas that have and are charging exorbitant prices will hopefully suffer. Then the whole thing will start again. /forums/images/graemlins/grin.gif
johnabbott893
Well-Known Member
OK, so if I, not my boat, spend more than 182 days a year in Spain I am liable to the ISDMT. But what if I don't spend 182 days in Spain.
Suppose I spend the summer bimbling around the Med, spending some but not all of my time in Spain and then park my boat in a Spanish marina for the winter whilst I leave Spain to return in the spring. Is there an easy and convenient procedure for me to follow to prove to the authorities that I am not subject to the ISDMT.
Suppose I spend the summer bimbling around the Med, spending some but not all of my time in Spain and then park my boat in a Spanish marina for the winter whilst I leave Spain to return in the spring. Is there an easy and convenient procedure for me to follow to prove to the authorities that I am not subject to the ISDMT.
A
Anonymous
Guest
If you trouble to read my post rather than skimming it and jumping to a false conclusion, you will see that my comment about high spending in the British supermarkets was quite obviously regarding people living in the UK, not people living on their boats in the south of France.
There's no problem with self-insuring, if one can afford to. The problem is that some of these procedures cost tens of thousands. A friend of mine living on his yacht in Spain has very recently undergone a €30,000 operation which was paid for by the state because it was an 'emergency'. Had he not been deemed an 'emergency' he would have had to have paid for it (he understands).
Unless one actually has the ready funds to pay these sorts of money, and is prepared to pay them, then can one regard oneself as 'self-insured'? I would say 'uninsured' and 'disenfranchised' is a better description.
There's no problem with self-insuring, if one can afford to. The problem is that some of these procedures cost tens of thousands. A friend of mine living on his yacht in Spain has very recently undergone a €30,000 operation which was paid for by the state because it was an 'emergency'. Had he not been deemed an 'emergency' he would have had to have paid for it (he understands).
Unless one actually has the ready funds to pay these sorts of money, and is prepared to pay them, then can one regard oneself as 'self-insured'? I would say 'uninsured' and 'disenfranchised' is a better description.
A
Anonymous
Guest
That's a difficult one because of new information that has come to light in this thread. You will see that the EU minimum requirement only allows for the temporary importation for less than 183 days. However, the EU rule also states that individual states can be more 'generous' -- the EU rules are a minimum. I spent hundreds with a Spanish lawyer early in 2008 to get an answer to this question and was told that any yacht in Spanish waters for longer than 30 days is subject to ISDMT and re-flagging. I am 99.9% certain that is rubbish. I think that a Spanish RESIDENT (>183 days) has 30 days but not a non-resident.
Several of us have been watching this issue very closely over the last few years and we know first-hand what has happened to people 'caught' for this tax. From everything we know, my best guess is:-
1. If the vessel owner is not in Spain for more than 183 days in any calendar year then he will not be assessed for ISDMT however long the vessel stays in Spanish waters. We don't know if that's what the law (rule) says or whether that is just customary.
2. EU rules allow the Spanish to charge tax after a vessel not owned by a resident has been in Spanish waters for more than 183 days in any calendar year, but we know of no case where that has happened. Yet. We don't believe that the Spanish will communicate any such intention to owners, they would just descend on you.
3. You can register the vessel with local customs and have it sealed. You can still live aboard with it sealed but you cannot go to sea. You can have the seal lifted whenever you like (is there a small fee?) but you become liable to taxes if you use your boat for more than 183 days in any calendar year. If you like to be squeaky clean, this might be your best bet as you will necessarily be in direct contact with the authorities. I think it is pretty inconceivable that they would ask for ISDMT on a customs-sealed vessel.
4. For your purposes of proving that you have not been in Spain for more than 183 days in any calendar year, it is easiest if you come and go by air. By law, all passengers into and out of Spanish airports have to be registered with the Spanish government and flight details provided by the carrier. We don't know if they can actually use this data yet, but we know that it is made available by the airlines. If you save your tickets or flight details you should be able to show beyond reasonable doubt that you were outside Spain. A few credit card receipts for fuel, shopping, etc. outside Spain would also support that. Easy to do and pretty foolproof.
5. You could also consider transferring ownership to a third party or company but if the Spanish change the rules as seems to be their right under EU rules, then would that help?
The real problem with all this is a complete lack of transparency or, dare I say, honesty on the part of the Spanish. I have spent hundreds on legal advice and hours researching this issue and still I don't have a certain answer. This is such a common issue (foreign flagged, foreign owned yachts in Spanish waters) that there must be a definitive rule in existence. But where?
Finally, anecdotal evidence this year suggests that the Brits are leaving. This is going to have a huge effect on local economies. When we left Almerimar in the Spring I made it clear to the marina management that we would have returned in the Autumn if we could clarify our situation regarding ISDMT. They had had similar feedback from others and they had had visitations by the authorities who were seen by a Dutch lady going through all the yacht records looking for targets for tax. So quite possibly this will all just fizzle out after pressure from marinas. However, from the original post here, clearly that is not yet the case!!
Several of us have been watching this issue very closely over the last few years and we know first-hand what has happened to people 'caught' for this tax. From everything we know, my best guess is:-
1. If the vessel owner is not in Spain for more than 183 days in any calendar year then he will not be assessed for ISDMT however long the vessel stays in Spanish waters. We don't know if that's what the law (rule) says or whether that is just customary.
2. EU rules allow the Spanish to charge tax after a vessel not owned by a resident has been in Spanish waters for more than 183 days in any calendar year, but we know of no case where that has happened. Yet. We don't believe that the Spanish will communicate any such intention to owners, they would just descend on you.
3. You can register the vessel with local customs and have it sealed. You can still live aboard with it sealed but you cannot go to sea. You can have the seal lifted whenever you like (is there a small fee?) but you become liable to taxes if you use your boat for more than 183 days in any calendar year. If you like to be squeaky clean, this might be your best bet as you will necessarily be in direct contact with the authorities. I think it is pretty inconceivable that they would ask for ISDMT on a customs-sealed vessel.
4. For your purposes of proving that you have not been in Spain for more than 183 days in any calendar year, it is easiest if you come and go by air. By law, all passengers into and out of Spanish airports have to be registered with the Spanish government and flight details provided by the carrier. We don't know if they can actually use this data yet, but we know that it is made available by the airlines. If you save your tickets or flight details you should be able to show beyond reasonable doubt that you were outside Spain. A few credit card receipts for fuel, shopping, etc. outside Spain would also support that. Easy to do and pretty foolproof.
5. You could also consider transferring ownership to a third party or company but if the Spanish change the rules as seems to be their right under EU rules, then would that help?
The real problem with all this is a complete lack of transparency or, dare I say, honesty on the part of the Spanish. I have spent hundreds on legal advice and hours researching this issue and still I don't have a certain answer. This is such a common issue (foreign flagged, foreign owned yachts in Spanish waters) that there must be a definitive rule in existence. But where?
Finally, anecdotal evidence this year suggests that the Brits are leaving. This is going to have a huge effect on local economies. When we left Almerimar in the Spring I made it clear to the marina management that we would have returned in the Autumn if we could clarify our situation regarding ISDMT. They had had similar feedback from others and they had had visitations by the authorities who were seen by a Dutch lady going through all the yacht records looking for targets for tax. So quite possibly this will all just fizzle out after pressure from marinas. However, from the original post here, clearly that is not yet the case!!
JamesFrance
Well-Known Member
Maybe someone on the forum has enough Spanish to look through these:
http://www.google.es/search?hl=es&q=...p;meta=cr%3Dcou
I still think that this tax only applies on reregistration as a Spanish vessel and that that would only be required if the owner becomes resident in Spain.
http://www.google.es/search?hl=es&q=...p;meta=cr%3Dcou
I still think that this tax only applies on reregistration as a Spanish vessel and that that would only be required if the owner becomes resident in Spain.
sailorman
Well-Known Member
"Advantage" tax vehicles used
for the transportation of disabled persons
-------------------------------------------------- ------------------------------
Leopoldo Gandarias Cebrián
Lawyer
The ownership of cars for the disabled (1) has certain "advantages"
whose fiscal constraints, overly restrictive, can not always be good
understood by those who seek their implementation. That is why I would dare to try to clarify some of its most significant aspects, aware that these lines may cause some bewilderment who take the risk to read them.
I intend to discuss, but not be limited to cases in which the vehicle is purchased conventional, all vehicles for disabled people referred to the Annex II of the General Rules of Vehicles, approved by Royal Decree 2822/1998 of 23 December (2), which also enjoy a preferential treatment (3), limited by its unique characteristics and objective setting.
Special Tax on certain means of transport
The first proposed a tax "advantage" is the Special Tax on certain means of transport (4). This included the first registration tax ultimately cars, boats and aircraft (5).
The particularities in relation to disabled people refer exclusively to the final registration of cars, new or used motor driven to travel routes and public land. The law sets a course on the subject of non-"car disabled" to which I have just referred to (6) and an exemption for the cars registered in the names of persons with disabilities for exclusive use (7), if to meet the following requirements:
• That not less than 4 years from the registration of another
vehicle in similar conditions (8).
• That is not a subject of further transmission acts "inter vivos" during the 4 years from the date of registration (9).
Also, to the extent that this is an exemption rogada, requires the prior recognition by the tax authority in the manner prescribed by regulation (10). For its part, the regulation (11) provides that, to apply for the exemption, the people in whose name it is intended to make the first definitive registration, must submit, prior to the delegation and the Administration for their home AEAT prosecutor, model (No. 05) which should at least the following information:
• The names, tax identification number and tax residence of the applicant.
• The class, make and model of the means of transport to be registered.
• The case of exemption for which recognition is sought.
The model 05 must be accompanied by a copy of the form of vehicle inspection and certification of the handicap or disability issued by the National Institute of Social Services or the managing body responsible.
The term exclusive use of singular importance to the implementation of this exemption has led a wave of restrictive interpretation indeed. As has been proven that the doctrine has been most recently addressed this subject (12) for the Administration (13) requires that the vehicle is intended for the exclusive use of the handicapped, "which forces him to stay on board the vehicle when circle, regardless of who leads another person "(14).
On the basis of such criteria, the Court has concluded that in cases where it is accredited by the use of the vehicle third person for particular issues, disabled people are deprived of the exemption (15), although it is occasionally used by third or come due to economic circumstances (16), and even in cases where the vehicle is used to the unique needs of the disabled (17). However, it has admitted that the exclusive use by the disabled vehicle is also used when, without their presence, to meet the particular circumstances of their interest, stating that "the wording of the rule itself is raising the existence of a and restriction of the use of a link to the needs of the disabled, which, as already mentioned, may be satisfied by a third for use in his absence and without allowing this meeting, once it is achieved, the vehicle assigned to other duties which are not strictly consistent with satisfaction that "(18).
Some of these interpretations as rigorous, as sponsored by the tax authority, in which the disabled person has to stay on board the vehicle had been involved in the literature (19), because even a strictly literal interpretation of the law permits such a conclusion. In fact, many factual scenarios that could arise without traveling in the car was not disabled miss their exclusive use. For example, if you can not drive himself was moved to another site, returning later to pick it, or driving to meet another person purchases, orders or other needs of the owner, or simply if someone else brings it to a repair shop for review or repair. Is it necessary in all these cases that the disabled should accompany the driver? Should not be the case and found that some ruling opens the door (though with reservations) to an extreme reading (20). In this regard, I agree with the position advocated by Prof. Lozano Serrano andalusia suggest lege ferenda, to give these tax greater plasticity, without neglecting its purpose, the possibility of allowing the use of vehicles needs than those legally provided for such a circumstance occurs when a "known irrelevant and incidental" (21)
Tax on motor vehicles
Another of the tax law that unfolds in relation to vehicles owned by the disabled is provided in the Tax
motor vehicles (22).
Are exempt from paying tax on motor vehicles (23):
• Vehicles for Disabled referred to the Annex II of the General Rules of vehicles approved by Royal Decree 2822/1998 of 23 December (24).
• Vehicles registered in the name of the disabled (25) for exclusive use (26). This exemption shall apply to both maintain such circumstances, both the vehicles driven by people with disabilities and those for transportation.
These exemptions do not apply to taxpayers receiving them by more than one vehicle simultaneously.
Therefore, it was established as requirements for exemption from tax on motor vehicles:
• The vehicle is registered in the name of a person having the legal status of the disabled in grade or above 33 per 100.
• To be intended for the exclusive use is driven by a person with disabilities, is designed to transport.
• The person with disability is not receiving the exemption from tax on motor vehicles or other vehicles on the other simultaneously.
It is also requested an exemption, so he de-bera urge exemption indicating the characteristics of the vehicle, its enrollment and the cause of benefit to the local authority (27).
Notes
1 Whenever I am faced with the use of this term, which persists with conventional reasons, not convinced, I experience a feeling of inadequacy desasosegante certainly expressive. The legislation does not fix when most often use the term handicapped.
2 "vehicles for disabled people" are those that respond objective way to the following description: those whose tare not exceeding 350 kg and that for construction can not reach a flat rate of more than 45 km . / h., designed and built, and not merely adapted for use by people with some impairment or disability.
3 Do not subject to the excise duty on certain means of transport and exemption in tax on motor vehicles. Although the rules of post-Im Special certain means of transport refers to the subject not to "disabled cars" referred to the number of Annex 20 of Royal Decree 339/1990 of 2 March by approving the text of Arti-culado the law on trafficking, motor and Road Safety, the first final provision of Royal Decree 2822/1998 of 23 December, on the Financial Regulation General Vehicle amended that attention should be granted remission at present andalusia RD 2822/1998.
4 Excise duty is levied on consumption and indirect specific. The post-Im Special certain means of transport is regulated by Law 38/1992, of December 28, the Excise (hereinafter cindypindy), whose development is contained in Royal Decree 1165/1995, of July 7 , which are adopted based on the Rules of Excise (hereinafter RIIEE).
5 serious movement in Spain or use of these means of transport has not been applied for the final registration within 30 days following the start of its use.
65.1.a Article 6) 5 º, cindypindy sets of non-attachment of the first definitive registration in Spain of "cars of the disabled to which I referred to in footnote No.. 2. This assumption is not subject to the final registration of the first cars of the disabled does not require any prior recognition by the Tax Administration. Nor should be credited disability of the taxpayer, because the configuration objective of such vehicles can only be used by disabled people.
7 Art 66.1.d) of cindypindy.
8 However, this requirement shall not apply in cases of total loss of vehicles, properly accredited. In addition, this requirement shall not preclude further benefit from the exemption but not the four years have elapsed since the registration, provided that, in accordance with Article 66.3 of the LIE, "the disabled person's self-made previously and income tax of its shares, if it had mediated the exemption should have been paid upon registration of the first vehicle in the name of the person concerned. "It would amount to re-trotraer circumstances at the time of registration completely negating the effects of the exemption. so considered void exemption originally applied for the first vehicle, a second vehicle may be registered under the exemption under Article 66.1.d) since it annulled the first exemption, can be considered the first vehicle finally enrolled in similar conditions. "
9 In this case, if the acquirer is another person with a disability "is not due to self or income from excise duties on certain means of transport, provided the buyer meets the requirements of Article 66, since after If modification is applicable exemption (DGT Resolution, Vol. 1158/2001 of June 12).
10 Paragraph 2 of art. 66 of cindypindy.
11 Section 136 of RIIEE.
12 Jose Manuel Lara and Juan Perez Lopez Martinez, Tax and Disability, in books we Tax Jurisprudence, Vol. 39/2005. Editorial Aranzadi, where he made references to case law cited in the notes below.
13 The competent organ to carry out on this tax to the Inspection of Customs and Excise of the Regional Unit for the address of the taxpayer or the Department of Customs Surveillance Unit attached to it. Typically such checks are done at home appointed by the beneficiary of the exemption.
Benchmark 14 bordered on the doctrinarian certainly contrary to the spirit of art. 49 EC.
Murcia 15 SSTSJ of 26 March 1998 (JT 1998, 703) of 14 November 2001 (JT 2001, 1910) of 16 September 2002 (JT 2002, 1596) and 28 January 2004 (JUR 2004 101850).
Murcia 16 SSTSJ of 26 September 2001 (JT 2001, 1420) and 29 September 2001 (JT 2001, 1426).
Murcia 17 SSTSJ of 15 May 2002 (JT 2002, 1307) and May 22, 2002 (JUR 2002 190381).
18 STSJ of Asturias, 12 April 2005 (JT 2005, 746).
19 Carmelo Lozano Serrano, the exemption from excise duty on certain means of transport me for disabled vehicles, in Journal of Law No. Tri-butaria. 17/2001. Editorial Aranzadi.
20 cited in the footnote núm. 16.
As 21, p. Eg in the area of income tax by allowing the private use of certain elements linked to economic activity, former art. 27.2 of RDLeg. 3 / 2004, which adopted the text of the Income Tax Act.
22 It is a tribute to municipal management, which is regulated in art. 92 et seq of the revised Law on Local (RDLeg. 2 / 2004). Is a direct tax levied on the ownership of motor vehicles, capable of move-ments on public roads, regardless of their class and category (TRLHL art. 92.1).
23 Section 93 TRLRHL.
24 I referred to them as footnotes núm. 2 and 3. They are vehicles for its configuration must be objective and appropriate characteristics, from its projection and manufacturing, to a physical disability.
25 are considered the disabled who have legal status in this re-do the same or higher than 33 per 100.
26 The term "exclusive use" is subject to the same restrictions interpretive going in the case of excise duty on certain means of transport.
27 Art.93.2 TRLRHL.
Down21 for Canal, April 2006
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Thank you for contributing your translation suggestion to Google Translate.We'll use your suggestion to improve translation quality in future updates to our system. "Advantage" tax vehicles used <br> for the transportation of disabled persons <br> <br> <br> -------------------------------------------------- ------------------------------ <br> <br> <br> Leopoldo Gandarias Cebrián <br> Lawyer <br> <br> <br> The ownership of cars for the disabled (1) has certain "advantages" <br> whose fiscal constraints, overly restrictive, can not always be good <br> understood by those who seek their implementation. That is why I would dare to try to clarify some of its most significant aspects, aware that these lines may cause some bewilderment who take the risk to read them. <br> I intend to discuss, but not be limited to cases in which the vehicle is purchased conventional, all vehicles for disabled people referred to the Annex II of the General Rules of Vehicles, approved by Royal Decree 2822/1998 of 23 December (2), which also enjoy a preferential treatment (3), limited by its unique characteristics and objective setting. <br> <br> Special Tax on certain means of transport <br> <br> The first proposed a tax "advantage" is the Special Tax on certain means of transport (4). This included the first registration tax ultimately cars, boats and aircraft (5). <br> <br> The particularities in relation to disabled people refer exclusively to the final registration of cars, new or used motor driven to travel routes and public land. The law sets a course on the subject of non-"car disabled" to which I have just referred to (6) and an exemption for the cars registered in the names of persons with disabilities for exclusive use (7), if to meet the following requirements: <br> <br> <br> • That not less than 4 years from the registration of another <br> vehicle in similar conditions (8). <br> • That is not a subject of further transmission acts "inter vivos" during the 4 years from the date of registration (9). <br> Also, to the extent that this is an exemption rogada, requires the prior recognition by the tax authority in the manner prescribed by regulation (10). For its part, the regulation (11) provides that, to apply for the exemption, the people in whose name it is intended to make the first definitive registration, must submit, prior to the delegation and the Administration for their home AEAT prosecutor, model (No. 05) which should at least the following information: <br> <br> • The names, tax identification number and tax residence of the applicant. <br> • The class, make and model of the means of transport to be registered. <br> • The case of exemption for which recognition is sought. <br> The model 05 must be accompanied by a copy of the form of vehicle inspection and certification of the handicap or disability issued by the National Institute of Social Services or the managing body responsible. <br> <br> The term exclusive use of singular importance to the implementation of this exemption has led a wave of restrictive interpretation indeed. As has been proven that the doctrine has been most recently addressed this subject (12) for the Administration (13) requires that the vehicle is intended for the exclusive use of the handicapped, "which forces him to stay on board the vehicle when circle, regardless of who leads another person "(14). <br> <br> On the basis of such criteria, the Court has concluded that in cases where it is accredited by the use of the vehicle third person for particular issues, disabled people are deprived of the exemption (15), although it is occasionally used by third or come due to economic circumstances (16), and even in cases where the vehicle is used to the unique needs of the disabled (17). However, it has admitted that the exclusive use by the disabled vehicle is also used when, without their presence, to meet the particular circumstances of their interest, stating that "the wording of the rule itself is raising the existence of a and restriction of the use of a link to the needs of the disabled, which, as already mentioned, may be satisfied by a third for use in his absence and without allowing this meeting, once it is achieved, the vehicle assigned to other duties which are not strictly consistent with satisfaction that "(18). <br> <br> Some of these interpretations as rigorous, as sponsored by the tax authority, in which the disabled person has to stay on board the vehicle had been involved in the literature (19), because even a strictly literal interpretation of the law permits such a conclusion. In fact, many factual scenarios that could arise without traveling in the car was not disabled miss their exclusive use. For example, if you can not drive himself was moved to another site, returning later to pick it, or driving to meet another person purchases, orders or other needs of the owner, or simply if someone else brings it to a repair shop for review or repair. Is it necessary in all these cases that the disabled should accompany the driver? Should not be the case and found that some ruling opens the door (though with reservations) to an extreme reading (20). In this regard, I agree with the position advocated by Prof. Lozano Serrano andalusia suggest lege ferenda, to give these tax greater plasticity, without neglecting its purpose, the possibility of allowing the use of vehicles needs than those legally provided for such a circumstance occurs when a "known irrelevant and incidental" (21) <br> <br> Tax on motor vehicles <br> <br> Another of the tax law that unfolds in relation to vehicles owned by the disabled is provided in the Tax <br> motor vehicles (22). <br> <br> Are exempt from paying tax on motor vehicles (23): <br> <br> • Vehicles for Disabled referred to the Annex II of the General Rules of vehicles approved by Royal Decree 2822/1998 of 23 December (24). <br> • Vehicles registered in the name of the disabled (25) for exclusive use (26). This exemption shall apply to both maintain such circumstances, both the vehicles driven by people with disabilities and those for transportation. <br> These exemptions do not apply to taxpayers receiving them by more than one vehicle simultaneously. <br> <br> Therefore, it was established as requirements for exemption from tax on motor vehicles: <br> <br> • The vehicle is registered in the name of a person having the legal status of the disabled in grade or above 33 per 100. <br> • To be intended for the exclusive use is driven by a person with disabilities, is designed to transport. <br> • The person with disability is not receiving the exemption from tax on motor vehicles or other vehicles on the other simultaneously. <br> It is also requested an exemption, so he de-bera urge exemption indicating the characteristics of the vehicle, its enrollment and the cause of benefit to the local authority (27). <br> <br> Notes <br> <br> 1 Whenever I am faced with the use of this term, which persists with conventional reasons, not convinced, I experience a feeling of inadequacy desasosegante certainly expressive. The legislation does not fix when most often use the term handicapped. <br> <br> 2 "vehicles for disabled people" are those that respond objective way to the following description: those whose tare not exceeding 350 kg and that for construction can not reach a flat rate of more than 45 km . / h., designed and built, and not merely adapted for use by people with some impairment or disability. <br> <br> 3 Do not subject to the excise duty on certain means of transport and exemption in tax on motor vehicles. Although the rules of post-Im Special certain means of transport refers to the subject not to "disabled cars" referred to the number of Annex 20 of Royal Decree 339/1990 of 2 March by approving the text of Arti-culado the law on trafficking, motor and Road Safety, the first final provision of Royal Decree 2822/1998 of 23 December, on the Financial Regulation General Vehicle amended that attention should be granted remission at present andalusia RD 2822/1998. <br> <br> 4 Excise duty is levied on consumption and indirect specific. The post-Im Special certain means of transport is regulated by Law 38/1992, of December 28, the Excise (hereinafter cindypindy), whose development is contained in Royal Decree 1165/1995, of July 7 , which are adopted based on the Rules of Excise (hereinafter RIIEE). <br> <br> 5 serious movement in Spain or use of these means of transport has not been applied for the final registration within 30 days following the start of its use. <br> <br> 65.1.a Article 6) 5 º, cindypindy sets of non-attachment of the first definitive registration in Spain of "cars of the disabled to which I referred to in footnote No.. 2. This assumption is not subject to the final registration of the first cars of the disabled does not require any prior recognition by the Tax Administration. Nor should be credited disability of the taxpayer, because the configuration objective of such vehicles can only be used by disabled people. <br> <br> 7 Art 66.1.d) of cindypindy. <br> <br> 8 However, this requirement shall not apply in cases of total loss of vehicles, properly accredited. In addition, this requirement shall not preclude further benefit from the exemption but not the four years have elapsed since the registration, provided that, in accordance with Article 66.3 of the LIE, "the disabled person's self-made previously and income tax of its shares, if it had mediated the exemption should have been paid upon registration of the first vehicle in the name of the person concerned. "It would amount to re-trotraer circumstances at the time of registration completely negating the effects of the exemption. so considered void exemption originally applied for the first vehicle, a second vehicle may be registered under the exemption under Article 66.1.d) since it annulled the first exemption, can be considered the first vehicle finally enrolled in similar conditions. " <br> <br> 9 In this case, if the acquirer is another person with a disability "is not due to self or income from excise duties on certain means of transport, provided the buyer meets the requirements of Article 66, since after If modification is applicable exemption (DGT Resolution, Vol. 1158/2001 of June 12). <br> <br> 10 Paragraph 2 of art. 66 of cindypindy. <br> <br> 11 Section 136 of RIIEE. <br> <br> 12 Jose Manuel Lara and Juan Perez Lopez Martinez, Tax and Disability, in books we Tax Jurisprudence, Vol. 39/2005. Editorial Aranzadi, where he made references to case law cited in the notes below. <br> <br> 13 The competent organ to carry out on this tax to the Inspection of Customs and Excise of the Regional Unit for the address of the taxpayer or the Department of Customs Surveillance Unit attached to it. Typically such checks are done at home appointed by the beneficiary of the exemption. <br> <br> Benchmark 14 bordered on the doctrinarian certainly contrary to the spirit of art. 49 EC. <br> <br> Murcia 15 SSTSJ of 26 March 1998 (JT 1998, 703) of 14 November 2001 (JT 2001, 1910) of 16 September 2002 (JT 2002, 1596) and 28 January 2004 (JUR 2004 101850). <br> <br> Murcia 16 SSTSJ of 26 September 2001 (JT 2001, 1420) and 29 September 2001 (JT 2001, 1426). <br> <br> Murcia 17 SSTSJ of 15 May 2002 (JT 2002, 1307) and May 22, 2002 (JUR 2002 190381). <br> <br> 18 STSJ of Asturias, 12 April 2005 (JT 2005, 746). <br> <br> 19 Carmelo Lozano Serrano, the exemption from excise duty on certain means of transport me for disabled vehicles, in Journal of Law No. Tri-butaria. 17/2001. Editorial Aranzadi. <br> <br> 20 cited in the footnote núm. 16. <br> <br> As 21, p. Eg in the area of income tax by allowing the private use of certain elements linked to economic activity, former art. 27.2 of RDLeg. 3 / 2004, which adopted the text of the Income Tax Act. <br> <br> 22 It is a tribute to municipal management, which is regulated in art. 92 et seq of the revised Law on Local (RDLeg. 2 / 2004). Is a direct tax levied on the ownership of motor vehicles, capable of move-ments on public roads, regardless of their class and category (TRLHL art. 92.1). <br> <br> 23 Section 93 TRLRHL. <br> <br> 24 I referred to them as footnotes núm. 2 and 3. They are vehicles for its configuration must be objective and appropriate characteristics, from its projection and manufacturing, to a physical disability. <br> <br> 25 are considered the disabled who have legal status in this re-do the same or higher than 33 per 100. <br> <br> 26 The term "exclusive use" is subject to the same restrictions interpretive going in the case of excise duty on certain means of transport. <br> <br> 27 Art.93.2 TRLRHL. <br> <br> Down21 for Canal, April 2006 <br> <br> <br> <br> <br> <br> -------------------------------------------------- ------------------------------ <br> <br> Home - About Us - Register - Contact - Map <br> Down21.org Foundation is a nonprofit, supports our cause <br> Register of Foundations 28/1175-G-82737024
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for the transportation of disabled persons
-------------------------------------------------- ------------------------------
Leopoldo Gandarias Cebrián
Lawyer
The ownership of cars for the disabled (1) has certain "advantages"
whose fiscal constraints, overly restrictive, can not always be good
understood by those who seek their implementation. That is why I would dare to try to clarify some of its most significant aspects, aware that these lines may cause some bewilderment who take the risk to read them.
I intend to discuss, but not be limited to cases in which the vehicle is purchased conventional, all vehicles for disabled people referred to the Annex II of the General Rules of Vehicles, approved by Royal Decree 2822/1998 of 23 December (2), which also enjoy a preferential treatment (3), limited by its unique characteristics and objective setting.
Special Tax on certain means of transport
The first proposed a tax "advantage" is the Special Tax on certain means of transport (4). This included the first registration tax ultimately cars, boats and aircraft (5).
The particularities in relation to disabled people refer exclusively to the final registration of cars, new or used motor driven to travel routes and public land. The law sets a course on the subject of non-"car disabled" to which I have just referred to (6) and an exemption for the cars registered in the names of persons with disabilities for exclusive use (7), if to meet the following requirements:
• That not less than 4 years from the registration of another
vehicle in similar conditions (8).
• That is not a subject of further transmission acts "inter vivos" during the 4 years from the date of registration (9).
Also, to the extent that this is an exemption rogada, requires the prior recognition by the tax authority in the manner prescribed by regulation (10). For its part, the regulation (11) provides that, to apply for the exemption, the people in whose name it is intended to make the first definitive registration, must submit, prior to the delegation and the Administration for their home AEAT prosecutor, model (No. 05) which should at least the following information:
• The names, tax identification number and tax residence of the applicant.
• The class, make and model of the means of transport to be registered.
• The case of exemption for which recognition is sought.
The model 05 must be accompanied by a copy of the form of vehicle inspection and certification of the handicap or disability issued by the National Institute of Social Services or the managing body responsible.
The term exclusive use of singular importance to the implementation of this exemption has led a wave of restrictive interpretation indeed. As has been proven that the doctrine has been most recently addressed this subject (12) for the Administration (13) requires that the vehicle is intended for the exclusive use of the handicapped, "which forces him to stay on board the vehicle when circle, regardless of who leads another person "(14).
On the basis of such criteria, the Court has concluded that in cases where it is accredited by the use of the vehicle third person for particular issues, disabled people are deprived of the exemption (15), although it is occasionally used by third or come due to economic circumstances (16), and even in cases where the vehicle is used to the unique needs of the disabled (17). However, it has admitted that the exclusive use by the disabled vehicle is also used when, without their presence, to meet the particular circumstances of their interest, stating that "the wording of the rule itself is raising the existence of a and restriction of the use of a link to the needs of the disabled, which, as already mentioned, may be satisfied by a third for use in his absence and without allowing this meeting, once it is achieved, the vehicle assigned to other duties which are not strictly consistent with satisfaction that "(18).
Some of these interpretations as rigorous, as sponsored by the tax authority, in which the disabled person has to stay on board the vehicle had been involved in the literature (19), because even a strictly literal interpretation of the law permits such a conclusion. In fact, many factual scenarios that could arise without traveling in the car was not disabled miss their exclusive use. For example, if you can not drive himself was moved to another site, returning later to pick it, or driving to meet another person purchases, orders or other needs of the owner, or simply if someone else brings it to a repair shop for review or repair. Is it necessary in all these cases that the disabled should accompany the driver? Should not be the case and found that some ruling opens the door (though with reservations) to an extreme reading (20). In this regard, I agree with the position advocated by Prof. Lozano Serrano andalusia suggest lege ferenda, to give these tax greater plasticity, without neglecting its purpose, the possibility of allowing the use of vehicles needs than those legally provided for such a circumstance occurs when a "known irrelevant and incidental" (21)
Tax on motor vehicles
Another of the tax law that unfolds in relation to vehicles owned by the disabled is provided in the Tax
motor vehicles (22).
Are exempt from paying tax on motor vehicles (23):
• Vehicles for Disabled referred to the Annex II of the General Rules of vehicles approved by Royal Decree 2822/1998 of 23 December (24).
• Vehicles registered in the name of the disabled (25) for exclusive use (26). This exemption shall apply to both maintain such circumstances, both the vehicles driven by people with disabilities and those for transportation.
These exemptions do not apply to taxpayers receiving them by more than one vehicle simultaneously.
Therefore, it was established as requirements for exemption from tax on motor vehicles:
• The vehicle is registered in the name of a person having the legal status of the disabled in grade or above 33 per 100.
• To be intended for the exclusive use is driven by a person with disabilities, is designed to transport.
• The person with disability is not receiving the exemption from tax on motor vehicles or other vehicles on the other simultaneously.
It is also requested an exemption, so he de-bera urge exemption indicating the characteristics of the vehicle, its enrollment and the cause of benefit to the local authority (27).
Notes
1 Whenever I am faced with the use of this term, which persists with conventional reasons, not convinced, I experience a feeling of inadequacy desasosegante certainly expressive. The legislation does not fix when most often use the term handicapped.
2 "vehicles for disabled people" are those that respond objective way to the following description: those whose tare not exceeding 350 kg and that for construction can not reach a flat rate of more than 45 km . / h., designed and built, and not merely adapted for use by people with some impairment or disability.
3 Do not subject to the excise duty on certain means of transport and exemption in tax on motor vehicles. Although the rules of post-Im Special certain means of transport refers to the subject not to "disabled cars" referred to the number of Annex 20 of Royal Decree 339/1990 of 2 March by approving the text of Arti-culado the law on trafficking, motor and Road Safety, the first final provision of Royal Decree 2822/1998 of 23 December, on the Financial Regulation General Vehicle amended that attention should be granted remission at present andalusia RD 2822/1998.
4 Excise duty is levied on consumption and indirect specific. The post-Im Special certain means of transport is regulated by Law 38/1992, of December 28, the Excise (hereinafter cindypindy), whose development is contained in Royal Decree 1165/1995, of July 7 , which are adopted based on the Rules of Excise (hereinafter RIIEE).
5 serious movement in Spain or use of these means of transport has not been applied for the final registration within 30 days following the start of its use.
65.1.a Article 6) 5 º, cindypindy sets of non-attachment of the first definitive registration in Spain of "cars of the disabled to which I referred to in footnote No.. 2. This assumption is not subject to the final registration of the first cars of the disabled does not require any prior recognition by the Tax Administration. Nor should be credited disability of the taxpayer, because the configuration objective of such vehicles can only be used by disabled people.
7 Art 66.1.d) of cindypindy.
8 However, this requirement shall not apply in cases of total loss of vehicles, properly accredited. In addition, this requirement shall not preclude further benefit from the exemption but not the four years have elapsed since the registration, provided that, in accordance with Article 66.3 of the LIE, "the disabled person's self-made previously and income tax of its shares, if it had mediated the exemption should have been paid upon registration of the first vehicle in the name of the person concerned. "It would amount to re-trotraer circumstances at the time of registration completely negating the effects of the exemption. so considered void exemption originally applied for the first vehicle, a second vehicle may be registered under the exemption under Article 66.1.d) since it annulled the first exemption, can be considered the first vehicle finally enrolled in similar conditions. "
9 In this case, if the acquirer is another person with a disability "is not due to self or income from excise duties on certain means of transport, provided the buyer meets the requirements of Article 66, since after If modification is applicable exemption (DGT Resolution, Vol. 1158/2001 of June 12).
10 Paragraph 2 of art. 66 of cindypindy.
11 Section 136 of RIIEE.
12 Jose Manuel Lara and Juan Perez Lopez Martinez, Tax and Disability, in books we Tax Jurisprudence, Vol. 39/2005. Editorial Aranzadi, where he made references to case law cited in the notes below.
13 The competent organ to carry out on this tax to the Inspection of Customs and Excise of the Regional Unit for the address of the taxpayer or the Department of Customs Surveillance Unit attached to it. Typically such checks are done at home appointed by the beneficiary of the exemption.
Benchmark 14 bordered on the doctrinarian certainly contrary to the spirit of art. 49 EC.
Murcia 15 SSTSJ of 26 March 1998 (JT 1998, 703) of 14 November 2001 (JT 2001, 1910) of 16 September 2002 (JT 2002, 1596) and 28 January 2004 (JUR 2004 101850).
Murcia 16 SSTSJ of 26 September 2001 (JT 2001, 1420) and 29 September 2001 (JT 2001, 1426).
Murcia 17 SSTSJ of 15 May 2002 (JT 2002, 1307) and May 22, 2002 (JUR 2002 190381).
18 STSJ of Asturias, 12 April 2005 (JT 2005, 746).
19 Carmelo Lozano Serrano, the exemption from excise duty on certain means of transport me for disabled vehicles, in Journal of Law No. Tri-butaria. 17/2001. Editorial Aranzadi.
20 cited in the footnote núm. 16.
As 21, p. Eg in the area of income tax by allowing the private use of certain elements linked to economic activity, former art. 27.2 of RDLeg. 3 / 2004, which adopted the text of the Income Tax Act.
22 It is a tribute to municipal management, which is regulated in art. 92 et seq of the revised Law on Local (RDLeg. 2 / 2004). Is a direct tax levied on the ownership of motor vehicles, capable of move-ments on public roads, regardless of their class and category (TRLHL art. 92.1).
23 Section 93 TRLRHL.
24 I referred to them as footnotes núm. 2 and 3. They are vehicles for its configuration must be objective and appropriate characteristics, from its projection and manufacturing, to a physical disability.
25 are considered the disabled who have legal status in this re-do the same or higher than 33 per 100.
26 The term "exclusive use" is subject to the same restrictions interpretive going in the case of excise duty on certain means of transport.
27 Art.93.2 TRLRHL.
Down21 for Canal, April 2006
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Thank you for contributing your translation suggestion to Google Translate.We'll use your suggestion to improve translation quality in future updates to our system. "Advantage" tax vehicles used <br> for the transportation of disabled persons <br> <br> <br> -------------------------------------------------- ------------------------------ <br> <br> <br> Leopoldo Gandarias Cebrián <br> Lawyer <br> <br> <br> The ownership of cars for the disabled (1) has certain "advantages" <br> whose fiscal constraints, overly restrictive, can not always be good <br> understood by those who seek their implementation. That is why I would dare to try to clarify some of its most significant aspects, aware that these lines may cause some bewilderment who take the risk to read them. <br> I intend to discuss, but not be limited to cases in which the vehicle is purchased conventional, all vehicles for disabled people referred to the Annex II of the General Rules of Vehicles, approved by Royal Decree 2822/1998 of 23 December (2), which also enjoy a preferential treatment (3), limited by its unique characteristics and objective setting. <br> <br> Special Tax on certain means of transport <br> <br> The first proposed a tax "advantage" is the Special Tax on certain means of transport (4). This included the first registration tax ultimately cars, boats and aircraft (5). <br> <br> The particularities in relation to disabled people refer exclusively to the final registration of cars, new or used motor driven to travel routes and public land. The law sets a course on the subject of non-"car disabled" to which I have just referred to (6) and an exemption for the cars registered in the names of persons with disabilities for exclusive use (7), if to meet the following requirements: <br> <br> <br> • That not less than 4 years from the registration of another <br> vehicle in similar conditions (8). <br> • That is not a subject of further transmission acts "inter vivos" during the 4 years from the date of registration (9). <br> Also, to the extent that this is an exemption rogada, requires the prior recognition by the tax authority in the manner prescribed by regulation (10). For its part, the regulation (11) provides that, to apply for the exemption, the people in whose name it is intended to make the first definitive registration, must submit, prior to the delegation and the Administration for their home AEAT prosecutor, model (No. 05) which should at least the following information: <br> <br> • The names, tax identification number and tax residence of the applicant. <br> • The class, make and model of the means of transport to be registered. <br> • The case of exemption for which recognition is sought. <br> The model 05 must be accompanied by a copy of the form of vehicle inspection and certification of the handicap or disability issued by the National Institute of Social Services or the managing body responsible. <br> <br> The term exclusive use of singular importance to the implementation of this exemption has led a wave of restrictive interpretation indeed. As has been proven that the doctrine has been most recently addressed this subject (12) for the Administration (13) requires that the vehicle is intended for the exclusive use of the handicapped, "which forces him to stay on board the vehicle when circle, regardless of who leads another person "(14). <br> <br> On the basis of such criteria, the Court has concluded that in cases where it is accredited by the use of the vehicle third person for particular issues, disabled people are deprived of the exemption (15), although it is occasionally used by third or come due to economic circumstances (16), and even in cases where the vehicle is used to the unique needs of the disabled (17). However, it has admitted that the exclusive use by the disabled vehicle is also used when, without their presence, to meet the particular circumstances of their interest, stating that "the wording of the rule itself is raising the existence of a and restriction of the use of a link to the needs of the disabled, which, as already mentioned, may be satisfied by a third for use in his absence and without allowing this meeting, once it is achieved, the vehicle assigned to other duties which are not strictly consistent with satisfaction that "(18). <br> <br> Some of these interpretations as rigorous, as sponsored by the tax authority, in which the disabled person has to stay on board the vehicle had been involved in the literature (19), because even a strictly literal interpretation of the law permits such a conclusion. In fact, many factual scenarios that could arise without traveling in the car was not disabled miss their exclusive use. For example, if you can not drive himself was moved to another site, returning later to pick it, or driving to meet another person purchases, orders or other needs of the owner, or simply if someone else brings it to a repair shop for review or repair. Is it necessary in all these cases that the disabled should accompany the driver? Should not be the case and found that some ruling opens the door (though with reservations) to an extreme reading (20). In this regard, I agree with the position advocated by Prof. Lozano Serrano andalusia suggest lege ferenda, to give these tax greater plasticity, without neglecting its purpose, the possibility of allowing the use of vehicles needs than those legally provided for such a circumstance occurs when a "known irrelevant and incidental" (21) <br> <br> Tax on motor vehicles <br> <br> Another of the tax law that unfolds in relation to vehicles owned by the disabled is provided in the Tax <br> motor vehicles (22). <br> <br> Are exempt from paying tax on motor vehicles (23): <br> <br> • Vehicles for Disabled referred to the Annex II of the General Rules of vehicles approved by Royal Decree 2822/1998 of 23 December (24). <br> • Vehicles registered in the name of the disabled (25) for exclusive use (26). This exemption shall apply to both maintain such circumstances, both the vehicles driven by people with disabilities and those for transportation. <br> These exemptions do not apply to taxpayers receiving them by more than one vehicle simultaneously. <br> <br> Therefore, it was established as requirements for exemption from tax on motor vehicles: <br> <br> • The vehicle is registered in the name of a person having the legal status of the disabled in grade or above 33 per 100. <br> • To be intended for the exclusive use is driven by a person with disabilities, is designed to transport. <br> • The person with disability is not receiving the exemption from tax on motor vehicles or other vehicles on the other simultaneously. <br> It is also requested an exemption, so he de-bera urge exemption indicating the characteristics of the vehicle, its enrollment and the cause of benefit to the local authority (27). <br> <br> Notes <br> <br> 1 Whenever I am faced with the use of this term, which persists with conventional reasons, not convinced, I experience a feeling of inadequacy desasosegante certainly expressive. The legislation does not fix when most often use the term handicapped. <br> <br> 2 "vehicles for disabled people" are those that respond objective way to the following description: those whose tare not exceeding 350 kg and that for construction can not reach a flat rate of more than 45 km . / h., designed and built, and not merely adapted for use by people with some impairment or disability. <br> <br> 3 Do not subject to the excise duty on certain means of transport and exemption in tax on motor vehicles. Although the rules of post-Im Special certain means of transport refers to the subject not to "disabled cars" referred to the number of Annex 20 of Royal Decree 339/1990 of 2 March by approving the text of Arti-culado the law on trafficking, motor and Road Safety, the first final provision of Royal Decree 2822/1998 of 23 December, on the Financial Regulation General Vehicle amended that attention should be granted remission at present andalusia RD 2822/1998. <br> <br> 4 Excise duty is levied on consumption and indirect specific. The post-Im Special certain means of transport is regulated by Law 38/1992, of December 28, the Excise (hereinafter cindypindy), whose development is contained in Royal Decree 1165/1995, of July 7 , which are adopted based on the Rules of Excise (hereinafter RIIEE). <br> <br> 5 serious movement in Spain or use of these means of transport has not been applied for the final registration within 30 days following the start of its use. <br> <br> 65.1.a Article 6) 5 º, cindypindy sets of non-attachment of the first definitive registration in Spain of "cars of the disabled to which I referred to in footnote No.. 2. This assumption is not subject to the final registration of the first cars of the disabled does not require any prior recognition by the Tax Administration. Nor should be credited disability of the taxpayer, because the configuration objective of such vehicles can only be used by disabled people. <br> <br> 7 Art 66.1.d) of cindypindy. <br> <br> 8 However, this requirement shall not apply in cases of total loss of vehicles, properly accredited. In addition, this requirement shall not preclude further benefit from the exemption but not the four years have elapsed since the registration, provided that, in accordance with Article 66.3 of the LIE, "the disabled person's self-made previously and income tax of its shares, if it had mediated the exemption should have been paid upon registration of the first vehicle in the name of the person concerned. "It would amount to re-trotraer circumstances at the time of registration completely negating the effects of the exemption. so considered void exemption originally applied for the first vehicle, a second vehicle may be registered under the exemption under Article 66.1.d) since it annulled the first exemption, can be considered the first vehicle finally enrolled in similar conditions. " <br> <br> 9 In this case, if the acquirer is another person with a disability "is not due to self or income from excise duties on certain means of transport, provided the buyer meets the requirements of Article 66, since after If modification is applicable exemption (DGT Resolution, Vol. 1158/2001 of June 12). <br> <br> 10 Paragraph 2 of art. 66 of cindypindy. <br> <br> 11 Section 136 of RIIEE. <br> <br> 12 Jose Manuel Lara and Juan Perez Lopez Martinez, Tax and Disability, in books we Tax Jurisprudence, Vol. 39/2005. Editorial Aranzadi, where he made references to case law cited in the notes below. <br> <br> 13 The competent organ to carry out on this tax to the Inspection of Customs and Excise of the Regional Unit for the address of the taxpayer or the Department of Customs Surveillance Unit attached to it. Typically such checks are done at home appointed by the beneficiary of the exemption. <br> <br> Benchmark 14 bordered on the doctrinarian certainly contrary to the spirit of art. 49 EC. <br> <br> Murcia 15 SSTSJ of 26 March 1998 (JT 1998, 703) of 14 November 2001 (JT 2001, 1910) of 16 September 2002 (JT 2002, 1596) and 28 January 2004 (JUR 2004 101850). <br> <br> Murcia 16 SSTSJ of 26 September 2001 (JT 2001, 1420) and 29 September 2001 (JT 2001, 1426). <br> <br> Murcia 17 SSTSJ of 15 May 2002 (JT 2002, 1307) and May 22, 2002 (JUR 2002 190381). <br> <br> 18 STSJ of Asturias, 12 April 2005 (JT 2005, 746). <br> <br> 19 Carmelo Lozano Serrano, the exemption from excise duty on certain means of transport me for disabled vehicles, in Journal of Law No. Tri-butaria. 17/2001. Editorial Aranzadi. <br> <br> 20 cited in the footnote núm. 16. <br> <br> As 21, p. Eg in the area of income tax by allowing the private use of certain elements linked to economic activity, former art. 27.2 of RDLeg. 3 / 2004, which adopted the text of the Income Tax Act. <br> <br> 22 It is a tribute to municipal management, which is regulated in art. 92 et seq of the revised Law on Local (RDLeg. 2 / 2004). Is a direct tax levied on the ownership of motor vehicles, capable of move-ments on public roads, regardless of their class and category (TRLHL art. 92.1). <br> <br> 23 Section 93 TRLRHL. <br> <br> 24 I referred to them as footnotes núm. 2 and 3. They are vehicles for its configuration must be objective and appropriate characteristics, from its projection and manufacturing, to a physical disability. <br> <br> 25 are considered the disabled who have legal status in this re-do the same or higher than 33 per 100. <br> <br> 26 The term "exclusive use" is subject to the same restrictions interpretive going in the case of excise duty on certain means of transport. <br> <br> 27 Art.93.2 TRLRHL. <br> <br> Down21 for Canal, April 2006 <br> <br> <br> <br> <br> <br> -------------------------------------------------- ------------------------------ <br> <br> Home - About Us - Register - Contact - Map <br> Down21.org Foundation is a nonprofit, supports our cause <br> Register of Foundations 28/1175-G-82737024
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A
Anonymous
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[ QUOTE ]
I still think that this tax only applies on reregistration as a Spanish vessel and that that would only be required if the owner becomes resident in Spain.
[/ QUOTE ]James, that is not the way it is implemented, for certain. We just don't know what the law actually says since nobody, not even the lawyer I paid, has given us the code or details of the law or rules that apply. The whole thing is shrouded in a cloak of secrecy which seems absurd....but true.
Re your Google link, unfortunately, all of the stuff in Spanish seems to relate only to residents or Spain or those becoming resident. In every case that I am aware of, the ISDMT has been charged and no mention of re-flagging is made at the outset.
The problem for the Brit is that having paid his ISDMT he is wide open to be required to re-flag whereupon he needs to take the Spanish Padron de Yate exams. Not easy unless your Spanish is pretty good and by that I mean good basic conversational Spanish. Not many Brits have that or could ever realistically expect to learn.
I still think that this tax only applies on reregistration as a Spanish vessel and that that would only be required if the owner becomes resident in Spain.
[/ QUOTE ]James, that is not the way it is implemented, for certain. We just don't know what the law actually says since nobody, not even the lawyer I paid, has given us the code or details of the law or rules that apply. The whole thing is shrouded in a cloak of secrecy which seems absurd....but true.
Re your Google link, unfortunately, all of the stuff in Spanish seems to relate only to residents or Spain or those becoming resident. In every case that I am aware of, the ISDMT has been charged and no mention of re-flagging is made at the outset.
The problem for the Brit is that having paid his ISDMT he is wide open to be required to re-flag whereupon he needs to take the Spanish Padron de Yate exams. Not easy unless your Spanish is pretty good and by that I mean good basic conversational Spanish. Not many Brits have that or could ever realistically expect to learn.
A
Anonymous
Guest
We know for sure that Spanish citizens and Spanish residents have to pay ISDMT. There is no debate about that. What isn't clear is whether a Brit, still paying UK Income Tax, living in his mobile home (boat) in Spain, is liable to pay the special vehicle tax on his home. We know that he is liable for Spanish general taxes after 183 days -- that is well-documented. Is he liable to ISDMT?
The 'M' stands for 'Matriculation' which, as James points out, suggest that the tax is in some way related to the registration (or re-flagging) process. However, that's not what happens in practice (or hasn't so far in the actual cases we know about).
The 'M' stands for 'Matriculation' which, as James points out, suggest that the tax is in some way related to the registration (or re-flagging) process. However, that's not what happens in practice (or hasn't so far in the actual cases we know about).
pgurnett
Well-Known Member
This thread seems to pop up every so often and can digress slightly. I cannot remember in the past but has any member of this forum ever broached the subject with their MP to get some definate clarity on the situation? /forums/images/graemlins/smile.gif
JamesFrance
Well-Known Member
David if you look at what I put in the search in Spanish Google, it should have found every reference on this subject, so if all the results do apply to residents I doubt that this applies to those of us who are not.
I never realised that Google translate does such a good job, although the topic shown above is only about exemptions for disabled people.
I never realised that Google translate does such a good job, although the topic shown above is only about exemptions for disabled people.
A
Anonymous
Guest
James, I don't think that ISDMT does apply to non-residents, in Spain. At least, there is no evidence that I know of that anyone basically living in the UK and visiting Spain only for holidays has ever been questioned, let alone assessed. There are many many thousands of British yachts that are empty 80% of the time in Spanish marinas. It's always the ones where the owners have a house or flat, have a residency permit, own a car, have a job or who are simply spending all their time in Spain who are targeted. I know one couple with a British yacht that's been in Spain for years; they run a business, own a flat, use the Spanish NHS, and the assessors caught up with them for ISDMT on their yacht last December, after years. I don't know what they ended up paying.
Then there's the sad case that Grehan was talking about with an elderly couple without a lot to fall back on who have been presented with a massive (to them) tax bill. They have no home anywhere except their boat; pension and savings have dwindled.....and the Tax Man Cometh /forums/images/graemlins/frown.gif
The common factor is always that the individuals are living in Spain as if they were permanent residents. They have generally set themselves up on their berths or in the community in such a way that they are more or less in a houseboat. Some move a few miles down the coast, if they are forced to, most don't.
It's not unreasonable to ask why people should be surprised -- if you take up residency in a new country you should expect to play by their tax rules. Perhaps the big question is whether ISDMT is actually applicable to a vehicle that is a primary home.
Otherwise, I think one can only hope to remain non-resident by keeping moving, or hope that they don't catch up with you (becoming less likely).
Then there's the sad case that Grehan was talking about with an elderly couple without a lot to fall back on who have been presented with a massive (to them) tax bill. They have no home anywhere except their boat; pension and savings have dwindled.....and the Tax Man Cometh /forums/images/graemlins/frown.gif
The common factor is always that the individuals are living in Spain as if they were permanent residents. They have generally set themselves up on their berths or in the community in such a way that they are more or less in a houseboat. Some move a few miles down the coast, if they are forced to, most don't.
It's not unreasonable to ask why people should be surprised -- if you take up residency in a new country you should expect to play by their tax rules. Perhaps the big question is whether ISDMT is actually applicable to a vehicle that is a primary home.
Otherwise, I think one can only hope to remain non-resident by keeping moving, or hope that they don't catch up with you (becoming less likely).
A
Anonymous
Guest
[ QUOTE ]
This thread seems to pop up every so often and can digress slightly. I cannot remember in the past but has any member of this forum ever broached the subject with their MP to get some definate clarity on the situation? /forums/images/graemlins/smile.gif
[/ QUOTE ]MP and 'clarity' is an oxymoron /forums/images/graemlins/smile.gif
This thread seems to pop up every so often and can digress slightly. I cannot remember in the past but has any member of this forum ever broached the subject with their MP to get some definate clarity on the situation? /forums/images/graemlins/smile.gif
[/ QUOTE ]MP and 'clarity' is an oxymoron /forums/images/graemlins/smile.gif
Grehan
Well-Known Member
Broaching a subject with an MP to get some definite clarity . . .
That really does deserve a /forums/images/graemlins/smile.gif
(more seriously, a good idea, in theory, but in practice? . . . . am I being overly cynical?)
That really does deserve a /forums/images/graemlins/smile.gif
(more seriously, a good idea, in theory, but in practice? . . . . am I being overly cynical?)
bazobeleza
Well-Known Member
Quote
Broaching a subject with an MP to get some definite clarity . . .
Surely it would be better to get one of the more aggressive anti eu redtop rag reporters onto the case along the lines of 'poor brits hounded by spanish tax bandits' might not be strictly true but it won't get in the way of a good story. /forums/images/graemlins/grin.gif
Broaching a subject with an MP to get some definite clarity . . .
Surely it would be better to get one of the more aggressive anti eu redtop rag reporters onto the case along the lines of 'poor brits hounded by spanish tax bandits' might not be strictly true but it won't get in the way of a good story. /forums/images/graemlins/grin.gif
