MEDIUM
FISCAL The taxable base for used vehicles under IEDMT is market value, even if not listed in valuation tables
Technical details
Summary
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.