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V0308-24 5 March 2024 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · base imponible

The taxable base for IEDMT on used vehicles is their market value, with an option to use official valuation tables

A vehicle rental company has requested clarification regarding the taxable base for the IEDMT when selling used vehicles that were previously exempt due to their business activity. The DGT has ruled that the taxable base is the market value and provides guidance on its application.

The question raised

Cuestión planteada Base imponible del Impuesto Especial sobre Determinados Medios de Transporte.

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