Doctrine by topic · DGT Observatory

Average Sales Prices: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 11 rulings · 2016–2025

Current position

For used means of transport, the tax base is their market value on the accrual date. If the model appears in the average sales price tables, the taxpayer may opt to apply said tables or a different market value. If the model does not appear in the tables, the tax base must be calculated based on the market value. If the approved average prices are declared, the Administration may not verify the value by other means.

The DGT's position has remained constant since 2016, allowing the option between average price tables or market value for listed models. Clarifications have been added regarding vehicles first registered in Spain after being abroad (V1280-19) and regarding the application of specific reductions, such as for motorhomes (V1726-24). Recent doctrine reinforces the presumption of truthfulness of the declared average prices.

Turning points

  1. V1280-19

    Establishes that if a used vehicle is being registered in Spain for the first time after having been abroad, the market value must be reduced by the residual amount.

  2. V2533-25

    Determines that if the approved average prices are declared, the Administration may not verify the value by other means.

Analysis based on 9 of 11 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

11
V2533-25 18 Dec 2025

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

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
base imponiblevalor de mercadomedios de transporte usadosprecios medios de ventadevengo Ley 38/1992 de Impuestos EspecialesLGT — Ley 58/2003 General Tributaria art. 57
Affects CompanyExpat · Non-residentIndividual
V0395-24 12 Mar 2024

Non-residents without an establishment in Spain are not required to register a vehicle

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
impuesto especial sobre determinados medios de transportematriculación definitivavalor de mercadobase imponibleprecios medios de venta Ley 38/1992 (LIE)LGT — Ley 58/2003 General Tributaria art. 57
Affects CompanyExpat · Non-residentIndividual
V0947-22 29 Apr 2022

Taxable base for used vehicles may be determined by market value or average sale prices

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
impuesto especial sobre determinados medios de transportebase imponiblevalor de mercadoprecios medios de ventamatriculación definitiva Ley 38/1992 (LIE)LGT — Ley 58/2003 General Tributaria art. 57
Affects CompanyExpat · Non-residentIndividual
V2712-19 3 Oct 2019

The taxable base for IEDMT on imported used vehicles is determined by market value

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior
base imponiblevalor de mercadoimpuesto especial sobre determinados medios de transporteprimera matriculaciónimportación de vehículos Ley 38/1992 de Impuestos EspecialesLGT — Ley 58/2003 General Tributaria art. 57
Affects CompanyExpat · Non-residentIndividual
V3514-16 26 Jul 2016

Market value other than average price tables may be used for the tax base

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior
base imponiblevalor de mercadomedios de transporte usadosprecios medios de ventaimpuestos indirectos Ley 38/1992 de Impuestos EspecialesLGT — Ley 58/2003 General Tributaria art. 57
Affects CompanyExpat · Non-residentIndividual
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