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V3153-20 22 October 2020 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · iedmt

IEDMT taxable base depends on whether a motorhome is new or used when rental activity ceases

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.

The question raised

1. Tax base of the IEDMT due to the modification of the determining requirements for the exemption.

The DGT's ruling

If the motorhome has not exceeded 6,000 km nor six months since its entry into service, it is considered a new asset and its tax base is the acquisition amount according to VAT. If it has traveled more than 6,000 km, it is considered a used asset and its base is the market value. In both cases, a 30% reduction shall be applied to the tax base.

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