The Tax Authority changed its interpretation regarding the application of the most favorable assessment principle to the Single Vehicle Tax, through Circular Letter No. 40130/2026, published on May 19. This guidance now allows taxpayers who lost their road tax exemption after a medical reassessment to request recovery of the tax paid in the four preceding years, provided certain conditions are met.
Those who can benefit from this measure are taxpayers who had a recognized degree of incapacity equal to or greater than 60% and who, in a first review, saw that value drop below that threshold. For the more favorable previous degree to be maintained, the new certificate must relate to the same clinical pathology that gave rise to the initially recognized incapacity. If a second reassessment confirms a degree below 60%, the benefit ceases to apply to subsequent assessments.
The exemption remains subject to the conditions set out in Article 5 of the Road Tax Code, including the limitation to one vehicle per year with a maximum ceiling of 240 euros and, in the case of category B automobiles, compliance with emission limits. The review request must be submitted under Article 78 of the General Tax Law, invoking error attributable to the services, and the four-year period is counted from each individual assessment.
Affected taxpayers should verify whether they were facing the first reassessment, whether the certificates relate to the same pathology, whether a second assessment has already occurred, the assessment dates, the vehicle registration anniversary, and whether the vehicle met the remaining conditions. The guidance does not grant a general refund, but opens the possibility of recovering unduly charged road tax within the deadline when the loss of exemption resulted from a first reassessment.
