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V2533-25 ·18 December 2025 ·consulta-vinculante Medium impact
Tax

Vehicle used tax base is market value or approved average selling prices

The consultant asks how to determine the taxable base for the Special Vehicle Tax on the first registration of a used EU vehicle. The DGT responds that the base is the market value on the due date, with approved average selling prices authorised by the Minister being an alternative.

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2025-12-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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