New protocol allows taxpayers to unlink from already alienated vehicles
With the previous system (managed by each of the Intendancies with different requirements and procedures), a recurring problem for a significant number of taxpayers was to finalize the change of ownership of an alienated vehicle, due to not having the collaboration of the buyer or lacking -totally or partially- the documentation required by the corresponding Intendancy.
However, the RVS will have -among other things- a section dedicated to registering those motor vehicles that do not have a specific link to a taxpayer, because: (i) no title of ownership is required, or (ii) the taxpayer requested the unlinking of the motor vehicle by their own will, without the need to identify the new owner.
What requirements must the taxpayer meet for the unlinking to be valid?
1. Appear before the Intendancy where the alienated motor vehicle is registered.
2. Issue a Sworn Declaration, stating not to be linked to the motor vehicle anymore.
3. References to the contracts that generated the link of the taxpayer with the motor vehicle, or transfer data, will not be required.
What is the deadline to request the unlinking?
The original regulations foresaw that the Sworn Declaration should be made before December 30, 2022 (Circular DAV 27/2022 of the Congress of Intendants).
However, this deadline was extended until March 30, 2023* (Circular DAV 31/2022 of the Congress of Intendants).
What happens in case of tax debt?
Once the unlinking is effective, the motor vehicle will be registered without an assigned owner, in the “Unidentifiable Owner” Section.
In case of tax debt, it will be directly attributed to the motor vehicle's tax account.
Consequences of not requesting the unlinking before March 30.
Those taxpayers who appear registered as owners of a motor vehicle, and who have not submitted the Sworn Declaration requesting the unlinking within the given deadline, will be responsible for all the taxes that the vehicle would have generated.
Montevideo, January 5, 2023
*Update as of April 20, 2023: "The previously given deadline was finally extended until the next June 30, 2023 (Circular DAV 44/2023)".
