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V2157-25 13 November 2025 · 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 used vehicles under IEDMT is market value, even if not listed in valuation tables

The DGT confirms that the taxable base for imported used vehicles not listed in valuation tables is their market value, to be determined based on market value.

The question raised

Taxable base of the Special Tax on Certain Means of Transport.

The DGT's ruling

In used means of transport, the taxable base for the Special Tax on Certain Means of Transport is its market value on the accrual date. Taxpayers may use the average sales prices approved by the Minister, but if the specific model is not listed in said tables, the taxable base shall be calculated based on the market value. Market value is that which is agreed upon between independent parties under free competition conditions.

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