4.2.11. K) Jewelry, luxury skins, vehicles, boats and aircraft

This section should include jewelry, luxury furs, automobiles, two- or three-wheeled vehicles, whose cylinder capacity is equal to or greater than 125 cubic centimeters, recreational or water sports boats, airplanes, light aircraft, sailboats and other aircraft.

Assessment

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

For these purposes, the valuation tables of used vehicles applicable in the management of Taxes on Property Transfers and Documented Legal Acts may be used to determine the market value. and Inheritance and Donation Tax and Special Tax on Certain Means of Transport included in Order HAC/1375/2018 of December 17.