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The applicant inquired about determining the taxable base for the Excise Duty on Certain Means of Transport regarding the first registration of a used motorhome. The DGT ruled that the base is the market value and that the average sale price tables approved by the Minister may be used.
This clarification provides certainty for the taxation of used motorhomes, allowing taxpayers to rely on official valuation tables to determine the market value for excise duty purposes.
The tax team reviews your specific situation.
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