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The applicant inquires about the accrual and tax base when rental vehicles are no longer used for that specific activity. The DGT rules that the obligation to self-assess arises when a contract is formalised that involves a transfer to the same person for more than three months within twelve consecutive months.
Cuestión planteada Devengo del impuesto. Cálculo de la base imponible. Aplicación de la reducción prevista en las Órdenes Ministeriales que aprueban los precios medios de vehículos de turismo.
La modificación de los requisitos de exención para vehículos de alquiler genera la obligación de autoliquidar el impuesto en el momento en que se produzca dicha modificación. Se entiende que el vehículo deja de estar afecto al alquiler cuando se cede a una misma persona o entidad por más de tres meses durante un periodo de doce meses consecutivos. La base imponible será el valor de mercado y se podrá aplicar una reducción al 70% si el vehículo estuvo dedicado al alquiler más de seis meses desde su primera matriculación.
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