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The consultant asks which vehicles must be declared for car rental IAE and when to report changes. The DGT responds that all vehicles used in the activity must be included, regardless of whether they are owned or leased, rented, or under a rental agreement.
Question posed: The question is raised as to which vehicles must be taken into account for tax purposes and when possible variations must be communicated.
To quantify the tax, all vehicles used for the rental activity must be taken into account on the accrual date, regardless of whether they are owned or held through leasing, renting, or any other contract. If fluctuations in the number of vehicles exceed 20%, a declaration of variation must be submitted within one month. This variation shall take effect in the tax period following the one in which the circumstance occurred.
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