The Superintendency of Tax Administration (SAT) published this Monday, November 29 in the Diario de Centro América and its web portal the table on the payment of Value Added Tax (VAT) for imported used land vehicles, including motorcycles, which will govern during 2022.
According to the publication, considering “that article 55 of Decree Number 27-92 of the Congress of the Republic, Law of Value Added Tax, amended by article 156 of Decree number 10-2012 of the Congress of the Republic, Law of Tax Update, establishes in its conductive part that, in cases of importation of land motor vehicles, including motorcycles, the Value Added Tax will be paid according to the rate established in article 10 of this Law ”.
It adds that “for these cases, the taxable base for land motor vehicles of models prior to the model year of the current year is the value consigned in the original invoice, issued by the seller of the vehicle abroad, provided that it complies with the legal requirements established by law in the country of issuance and that the authenticity of said invoice can be verified by the Tax Administration, in addition to demonstrating and documenting the payment of the invoiced value by the means made available by the banking system ”.
The publication adds that “the aforementioned legal norm also provides that in the event of not complying with what is required, the taxable base of the tax will be the value of the vehicle that appears in the Table of Taxable Values that the Superintendence of Tax administration”.
Therefore, the Table of Taxable Values of the Value Added Tax for the Importation of Used Land Motor Vehicles was approved, which will be in force from January 1 to December 31, 2022.
The table does not apply to vehicles of the current year, says the publication.
It adds that “with regard to land motor vehicles, which are not included in the Table of Taxable Values, the taxable base of the tax will be determined as follows:
- When the brand and line of the vehicle are not included in the Table of Taxable Values, the taxable value that corresponds to the immediately lowest item of the vehicle that presents the highest degree of similarity in brand, line, cubic centimeters, cylinders, doors, fuel and number of seats, or other characteristics such as type and import value.
- When the brand and line appear in the Table of Taxable Values, but the other characteristics do not coincide, the value that presents the greatest degree of similarity in type, cubic centimeters, cylinders, doors, fuel and number of seats, corresponding to the item, will be applied. immediately lower, on the make and line of the vehicle.
- When the brand appears in the Table of Taxable Values, but the other characteristics do not coincide, the value that presents the greatest degree of similarity in type, cubic centimeters, cylinders, doors, fuel and number of seats, corresponding to the lowest immediate item, will be applied. on the make of the vehicle.
- When in the Table of Taxable Values, there is no model year that matches the vehicle to be imported, the immediately preceding model year contained in the table must be used.
- When vehicles of the types Head, Truck, Tank Truck, Box Truck, Crane Truck, Dump Truck, Van, Motorcycle, Pick up, and Trimoto, are in the range of years from 1980 to 2004 included in the final section of the table of taxable values, which covers these years, the corresponding vehicle value in brand and line must be used and, to a greater degree of similarity, of cubic centimeters, cylinders, doors, fuel and number of seats.
- If there is no mark and line in this section, the corresponding value in the Table of Values will be used in the field “2007 and other years”.