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A vehicle rental company has enquired whether the Special Tax on Certain Means of Transport (IEDMT), payable following the sale of previously exempt vehicles, should be included in the VAT taxable amount. The DGT has ruled that it must, as this tax is levied on the prior acquisition rather than the transfer itself.
Cuestión planteada Si la cuota del Impuesto Especial sobre Determinados Medios de Transporte ingresada por el consultante y repercutida por éste a los adquirentes se incluye en la base imponible del Impuesto sobre el Valor Añadido que se devengue como consecuencia de las transmisiones de los vehículos realizadas por el consultante.
El IEDMT que la empresa debe satisfacer no deriva de la transmisión de los vehículos, sino de su adquisición originaria. Al no ser un tributo que recaiga sobre la misma operación gravada, su refacturación forma parte de la contraprestación total. Por tanto, debe incluirse en la base imponible del IVA de las transmisiones.
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