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V3514-16 26 July 2016 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · base imponible

Market value other than average price tables may be used for the tax base

The inquirer asks whether a market value different from the average price lists can be applied when acquiring a used vehicle from the EU. The DGT responds that the taxable person may opt for either the average prices or another market value, provided that the model is listed in the tables.

The question raised

Calculation of the tax base.

The DGT's ruling

The tax base for used means of transport is its market value on the accrual date. If the model is listed in the average sales price tables, the taxpayer may opt to apply said tables or another market value. If the model is not listed in the tables, the tax base shall be calculated based on the market value. Market value is that which is agreed upon between independent parties under free competition conditions.

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