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V2820-21 ·16 November 2021 ·consulta-vinculante Medium impact
Tax

Tax rates applicable on the date of transfer for exempt vehicles

A vehicle rental company has requested clarification on the tax rate applicable to the sale of vehicles that were registered with an exemption prior to July 2021. The DGT has ruled that the tax accrues at the time of transfer, and the tax rates in force on that specific date shall apply.

In 6 key points

How it affects those involved

This ruling provides legal certainty for vehicle rental companies regarding the tax liability when disposing of previously exempt fleet vehicles, confirming that the tax rate is determined by the date of sale rather than the date of registration.

Lifecycle

2021-11-16PublishedPublished 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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