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V2712-19 ·3 October 2019 ·consulta-vinculante Medium impact
Tax

The taxable base for IEDMT on imported used vehicles is determined by market value

A taxpayer has requested clarification on how to determine the taxable base for the Special Tax on Certain Means of Transport when registering a vehicle purchased in Germany. The Directorate-General for Tax (DGT) explains that for used vehicles, the base is their market value, allowing for a reduction for indirect taxes or the use of official average sale prices.

In 6 key points

How it affects those involved

This ruling clarifies the valuation method for calculating special taxes on imported second-hand vehicles, providing taxpayers with options to use market value or official average prices.

Lifecycle

2019-10-03PublishedPublished 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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