4,2,11. K) Jewellery, luxury leather, vehicles, boats and aircraft

Jewellery, suntuary skins, cars, two-wheeled vehicles, the engine capacity of which is 125 cubic centimeters, pleasure boats or boat sports, aeroplanes, sailing boats and other aircraft must be included in this section.

Assessment

The valuation of these assets will be carried out at the market value on the date of accrual of the Tax (31 December).

For these purposes, the valuation tables for used vehicles used in the management of Property Transfer Taxes and Stamp Duty may be used to determine the market value. And Inheritance and Donations Tax and Special Tax on Certain Means of Transport included in Order HAC/1375/2018 of 17 December.