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Una empresa consulta qué valor debe aplicar para el Impuesto Especial sobre Determinados Medios de Transporte al importar un Tesla Model X usado que no aparece en las tablas de valoración oficiales. La DGT aclara que, si el modelo no figura en dichas tablas, la base imponible será el valor de mercado en la fecha de devengo del impuesto.
The tax team reviews your specific situation.
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