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A query was raised regarding how to determine the IEDMT taxable base when a motorhome, previously exempt due to rental activity, is sold before two years. The DGT clarifies that the base will depend on whether the vehicle retains its status as new or becomes classified as used.
Cuestión planteada 1. Base Imponible del IEDMT por modificación de los requisitos determinantes de la exención.
Si la autocaravana no ha superado los 6.000 km ni los seis meses desde su puesta en servicio, es un medio nuevo y su base imponible es el importe de la adquisición según el IVA. Si ha recorrido más de 6.000 km, es un medio usado y su base es el valor de mercado. En ambos casos, se aplicará una reducción del 30% sobre la base imponible.
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