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V2712-19 3 October 2019 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · base imponible

The taxable base for IEDMT on imported used vehicles is determined by market value

A taxpayer has requested clarification on how to determine the taxable base for the Special Tax on Certain Means of Transport when registering a vehicle purchased in Germany. The Directorate-General for Tax (DGT) explains that for used vehicles, the base is their market value, allowing for a reduction for indirect taxes or the use of official average sale prices.

The question raised

Cuestión planteada Determinación de la base imponible.

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