Back to index
V0718-14 17 March 2014 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · impuesto especial sobre determinados medios de transporte

Requirement to self-assess excise duty if a rental vehicle is leased to the same person for more than three months in a year

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.

The question raised

Accrual of the tax. Calculation of the tax base. Application of the reduction provided for in the Ministerial Orders approving the average prices of passenger vehicles.

The DGT's ruling

The modification of the exemption requirements for rental vehicles creates the obligation to self-assess the tax at the moment such modification occurs. A vehicle is understood to cease being used for rental purposes when it is transferred to the same person or entity for more than three months during a period of twelve consecutive months. The tax base shall be the market value, and a 70% reduction may be applied if the vehicle was dedicated to rental for more than six months since its first registration.

Book your free first meeting