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V1726-24 15 July 2024 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · base imponible

The taxable base for a used motorhome is its market value, with valuation tables permitted

The applicant inquired about determining the taxable base for the Excise Duty on Certain Means of Transport regarding the first registration of a used motorhome. The DGT ruled that the base is the market value and that the average sale price tables approved by the Minister may be used.

The question raised

Question posed: Taxable base of the tax.

The DGT's ruling

For used means of transport, the taxable base is its market value on the date of accrual. The taxable person may opt to use the average sales prices approved by the Minister if the model is listed in the tables, or otherwise refer to another market value. If the model is not listed in the tables, the base shall be calculated based on the market value. A reduction of 30 percent shall be applied to the resulting base as it is a motorhome.

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