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V3105-19 6 November 2019 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · iedmt

IEDMT taxable base depends on whether vehicle is classified as new or used when exemption is modified

A motorhome rental company has requested clarification regarding the taxable base for the IEDMT when vehicles are sold before the two-year exemption period expires. The DGT explains that the base will depend on whether the vehicle retains its status as new or is reclassified as used, based on its mileage and period of service.

The question raised

Cuestión planteada 1. Base Imponible del IEDMT por modificación de los requisitos determinantes de la exención.

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