Skip to content
V2157-25 ·13 November 2025 ·consulta-vinculante Medium impact
Tax

The taxable base for used vehicles under IEDMT is market value, even if not listed in valuation tables

The DGT confirms that the taxable base for imported used vehicles not listed in valuation tables is their market value, to be determined based on market value.

In 6 key points

How it affects those involved

Imported used vehicles not in valuation tables are taxed at market value, ensuring alignment with current market conditions.

Lifecycle

2025-11-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact