Doctrine by topic · DGT Observatory
How the DGT's position on this topic has evolved, and the rulings it rests on.
Current position
The tax base for used means of transport is its market value on the accrual date. The taxpayer may opt to apply the average sales price tables approved by the Minister if the model is listed in them. If the model is not listed in the tables, the market value agreed upon between independent parties must be used.
The DGT's position remains constant in defining the tax base as the market value or the use of ministerial tables. No significant doctrinal changes are observed, except for specific clarifications regarding applicable reductions in specific cases such as rental vehicles, motorhomes, or the treatment of the residual amount of indirect taxes.
Turning points
Introduces the possibility of applying a 70% reduction if the used vehicle was used for rental for more than six months.
Establishes a 30 percent reduction in the tax base when the used means of transport is a motorhome.
Clarifies that the market value shall be reduced by the residual amount of non-deductible indirect tax quotas.
Analysis based on 9 of 11 rulings with a stated position. Updated 27 September 2026.