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V2817-21 16 November 2021 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · base imponible

IEDMT taxable base may be determined by market value if model is not listed in valuation tables

A company has requested clarification on the value to be applied for the Special Tax on Certain Means of Transport when importing a used Tesla Model X that is not included in the official valuation tables. The DGT clarifies that if the model is not listed in these tables, the taxable base shall be the market value on the date the tax accrues.

The question raised

Taxable base of the Special Tax on Certain Means of Transport

The DGT's ruling

The taxable base of the Special Tax on Certain Means of Transport for used means of transport is its market value on the accrual date. If the specific model is listed in the average sales price tables, the taxpayer may opt to use said tables or any other market value. If the model is not listed in the 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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