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V0308-24 ·5 March 2024 ·consulta-vinculante Medium impact
Tax

The taxable base for IEDMT on used vehicles is their market value, with an option to use official valuation tables

A vehicle rental company has requested clarification regarding the taxable base for the IEDMT when selling used vehicles that were previously exempt due to their business activity. The DGT has ruled that the taxable base is the market value and provides guidance on its application.

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Lifecycle

2024-03-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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