8. Vehicles, jewellery, luxury leather, vessels and aircraft

Regulations: Art. 18 Wealth Tax Act

This section includes jewellery, suntuary skins, cars, two-wheel or three-wheel vehicles, the same engine size or more than 125 cubic centimeters, recreational or sports boats, aeroplanes, sailing boats and other aircraft owned by the declarant.

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

The valuation tables for used vehicles applicable in the management of Property Transfer Tax and stamp Duty, Inheritance and Donations Tax and Special Tax on Certain Means of Transport, included in Order 2021 HAC/1275/2020, of 28 December (Official State Gazette of 30).