MIME-Version: 1.0 Content-Type: multipart/related; boundary="----=_NextPart_01C5A8A1.4C85B800" Este documento es una página Web de un solo archivo, también conocido como archivo de almacenamiento Web. Si está viendo este mensaje, su explorador o editor no admite archivos de almacenamiento Web. Descargue un explorador que admita este tipo de archivos, como Microsoft Internet Explorer. ------=_NextPart_01C5A8A1.4C85B800 Content-Location: file:///C:/1E43324E/circulacion.htm Content-Transfer-Encoding: quoted-printable Content-Type: text/html; charset="us-ascii"

 

3D"EXENCIÓN

 

 

Tributación de carácter municipal sobre = el impuesto de vehículos de tracción mecánica

 

Según la Ley 51/2002 = de 27 de Diciembre de reforma de la= Ley 39/1988 de 28 de Diciembre reguladora de las haciendas locales se mejora y amplía el ámbito de la exenci&oa= cute;n de los vehículos de los discapacitados, atendiendo a las recomendaciones del Defensor del Pueblo, sin vincular la exención ni a la potencia fiscal del vehículo ni = a su específica adaptación para su conducción por el discapacitado.

El artículo trigésimo de la subsección tercer= a de Impuestos sobre Vehículos de Tracción Mecánica de la Ley 51/2002 de 27 de D= iciembre (publicada en el BOE número 311 de 28 de Diciembre de 2002), = en su apartado e) especifica que estarán exentos del impuesto los vehículos para personas de movilidad reducida a que se refiere la le= tra A del anexo II del Reglamento General de Vehículos, aprobado por Real Decreto 2822/1998, de 23 de Diciembre. Asimismo, están exentos los vehículos matriculados a nombre de minusválidos para su uso e= xclusivo. Esta exención se aplicará en tanto se mantengan dichas circunstancias, tanto a los vehículos conducidos por personas con discapacidad como a los destinados a su transporte (se consideran personas = con minusvalía quienes tengan esta condición legal en grado igual= o superior al 33%).

Están exentos de este impuesto:

= 3D"*" Los coches de minusválidos

= 3D"*" Los coches adaptados par= a su conducción por personas con discapacidad física

= 3D"*" Vehículos para el transporte de personas con minusvalía en silla de ruedas.

 

Se solicita en el Ayuntamiento correspondiente

Qué documentación debe aportarse?<= span style=3D'font-family:"Comic Sans MS";color:purple'>

 Certificado de minusvalía.

 Fotocopia del ca= rnet de conducir por ambas caras.

Fotocopia de la ficha técnica = del vehículo.

 Fotocopia del certificado de adaptación del vehículo para dicha minusva= lía.

 

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