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A vehicle rental company has requested clarification on the tax rate applicable when selling vehicles to private individuals before the expiry of the two-year period from their tax-exempt registration. The DGT has ruled that the tax accrues at the time of transmission, and the rates in force on that specific date shall apply.
Cuestión planteada Tipo impositivo aplicable
La modificación de los requisitos de exención antes de los dos años genera la obligación de autoliquidar el impuesto. El devengo ocurre en el momento en que se produce dicha modificación. Por tanto, se aplicarán los tipos impositivos vigentes en la fecha de la transmisión. Si la venta ocurre entre el 11 de julio y el 31 de diciembre de 2021, se aplicarán los nuevos epígrafes modificados por la Ley 11/2021; si es posterior, se aplicarán los tipos originales del artículo 70 de la LIE.
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