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V2533-25 18 December 2025 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · base imponible

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.

The question raised

Tax base of the Special Tax on Certain Means of Transport.

The DGT's ruling

For used means of transport, the tax base is their market value on the accrual date. The taxable person may opt to use the average sale prices approved by the Minister if the model is listed in the valuation tables. If the model is not listed in said tables, the base shall be calculated according to the market value. If the approved average prices are declared, the Administration may not verify the value by other means under the General Tax Law.

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