Skip to content
V2819-21 ·16 November 2021 ·consulta-vinculante Medium impact
Tax

Tax rate for IEDMT following loss of exemption depends on transmission date

A vehicle rental company has requested clarification on the tax rate applicable when selling vehicles to private individuals before the expiry of the two-year period from their tax-exempt registration. The DGT has ruled that the tax accrues at the time of transmission, and the rates in force on that specific date shall apply.

In 6 key points

Lifecycle

2021-11-16PublishedPublished 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