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The consultant asks about IEDMT taxation for a used N1 vehicle imported for historic registration. The DGT responds that it will be subject to the tax if no significant economic activity is demonstrated, and details how to calculate the taxable base and applicable rate.
Cuestión planteada Tributación en el Impuesto Especial sobre Determinados Medios de Transporte (sujeción, base imponible, tipo impositivo)
La primera matriculación de vehículos N1 no está sujeta al IEDMT si se afectan significativamente a una actividad económica, lo cual se presume si se puede deducir al menos el 50% del IVA. La base imponible de vehículos usados es su valor de mercado, el cual puede determinarse mediante las tablas de valoración de la Administración o, en su defecto, por el valor acordado entre partes independientes. Dicho valor debe minorarse por el importe residual de impuestos indirectos no deducibles que habrían sido exigibles si el vehículo fuera nuevo. El tipo impositivo aplicable para este vehículo, al no disponer de certificado de emisiones de CO2, es del 12 por ciento.
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