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V1280-19 ·5 June 2019 ·consulta-vinculante Medium impact
Tax

IEDMT tax base for new vehicles is the VAT amount or consideration, and for used vehicles its market value

The applicant asks how to determine the tax base for the Special Tax on Certain Means of Transport (IEDMT) when registering new and used vehicles. The DGT clarifies that for new vehicles, the tax base is the VAT amount or the consideration, whereas for used vehicles, it is the market value, which may be determined using official average sale prices.

In 6 key points

How it affects those involved

This clarification provides certainty for taxpayers and professionals regarding the calculation of the IEDMT tax base during vehicle registration processes.

Lifecycle

2019-06-05PublishedPublished 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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