Spain's official used-vehicle tax reference values (Hacienda)
Spain's official used-vehicle tax reference values are the Ministerio de Hacienda “precios medios de venta” table (Orden HAC/1501/2025, in force 1 January 2026) — the benchmark tax offices use to verify the taxable base for used-car transfer and gift/inheritance tax. It is a tax-verification benchmark, not a guaranteed sale price; EVCostIQ's own 5-year totals use a separate, clearly labelled market depreciation estimate instead.
What Orden HAC/1501/2025 is
Each year Spain's Ministerio de Hacienda publishes a table of average sale values ("precios medios de venta") for used vehicles. Orden HAC/1501/2025 (published as BOE-A-2025-26357, in force 1 January 2026) is the 2026 table. Tax offices use it to verify the declared taxable base for the used-vehicle transfer tax (ITP) and inheritance and gift tax (ISD); the order's annex also defines a depreciation percentage by the vehicle's age.
Official 2026 reference values — the electric models we track
The exact figures below are taken from the order's annex for the electric models in our Spanish fleet — presented as given, with no interpolation. Where a nameplate spans several trims the annex lists a range.
| Model | Trim | Official 2026 reference value |
|---|---|---|
| Tesla Model 3 | RWD | €34,200 |
| Tesla Model Y | RWD | €38,900 |
| Tesla Model Y | Long Range | €42,400 |
| Tesla Model Y | Performance | €50,200 |
| BYD Dolphin | across trims | €23,000–€30,300 |
| Kia EV3 | across trims | €29,200–€38,500 |
The MG4 is not listed in the annex, so no official reference value is shown for it.
Fuente de los datos: Agencia Estatal Boletín Oficial del Estado.
Source: Orden HAC/1501/2025 — BOE-A-2025-26357 (in force 1 January 2026). Verified .
A tax benchmark, not a guaranteed price
These are tax-verification benchmarks, not prices you are guaranteed to buy or sell at — the real market price of any car can be higher or lower, and the order applies its own age-based depreciation percentage on top.
How EVCostIQ uses it: we don't. Our 5-year totals use a separate, clearly labelled market depreciation estimate — never these Hacienda figures. This page exists because the table is Spain's official used-vehicle tax reference.