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V3210-19 21 November 2019 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · impuesto especial sobre determinados medios de transporte

No requirement to self-assess excise duty if disposal consists of permanent export of the vehicle outside the territory

A rental company sells vehicles to an operator who subsequently sends them outside the territory where the tax applies. The DGT examines whether there is an obligation to self-assess excise duty due to a change in the circumstances of the exemption.

The question raised

Cuestión planteada Régimen fiscal aplicable a efectos del Impuesto Especial sobre Determinados Medios de Transporte.

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