Skip to content
V3403-20 ·24 November 2020 ·consulta-vinculante Medium impact
Tax

IEDMT tax base for exemption modification depends on whether the vehicle is new or used

A vehicle rental company has requested clarification on how to determine the IEDMT tax base when selling vehicles before the two-year exemption period ends. The DGT explains that the tax base will depend on whether the vehicles retain their status as new or are classified as used.

In 6 key points

How it affects those involved

This ruling clarifies the tax implications for companies selling vehicles within the exemption period, specifically regarding how the tax base is calculated depending on the vehicle's condition.

Lifecycle

2020-11-24PublishedPublished 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