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A Spanish resident asks how to determine the taxable base for a used vessel purchased abroad. The DGT clarifies that market value should be used, with official valuation tables allowing the Administration to have no grounds for revision.
Question posed: Determination of the tax base for the Special Tax on Certain Means of Transport.
The tax base for used means of transport is its market value on the accrual date. This value may be determined by applying the valuation tables for used means of transport approved by the Minister of Finance in force on the accrual date. Said market value shall be reduced by the residual amount of indirect tax duties that would have been payable, without being deductible, if the means of transport were registered in Spain as new. Market value is understood as that agreed upon between independent parties under free competition conditions.
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