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A vehicle rental company has requested clarification on how to determine the IEDMT tax base when selling vehicles before the two-year exemption period ends. The DGT explains that the tax base will depend on whether the vehicles retain their status as new or are classified as used.
Cuestión planteada Base Imponible del IEDMT por modificación de los requisitos determinantes de la exención.
Si el vehículo es nuevo (menos de 6 meses de servicio o menos de 6.000 km), la base imponible incluye el precio del vehículo más los extras y accesorios incorporados. Si el vehículo es usado (más de 6 meses de servicio y más de 6.000 km), la base es su valor de mercado. En este último caso, se pueden usar las tablas de valoración ministerial para aplicar una reducción al 70% si el vehículo se dedicó al alquiler más de seis meses.
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