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V3105-19 ·6 November 2019 ·consulta-vinculante Medium impact
Tax

IEDMT taxable base depends on whether vehicle is classified as new or used when exemption is modified

A motorhome rental company has requested clarification regarding the taxable base for the IEDMT when vehicles are sold before the two-year exemption period expires. The DGT explains that the base will depend on whether the vehicle retains its status as new or is reclassified as used, based on its mileage and period of service.

In 6 key points

How it affects those involved

This ruling clarifies the tax implications for vehicle rental companies when disposing of assets before the full exemption period ends, affecting how the taxable base is calculated.

Lifecycle

2019-11-06PublishedPublished 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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