Extremadura opens public consultation on used vehicle prices for 2027

The General Secretariat of the Junta de Extremadura has agreed to open a period of public hearing and information regarding the draft order approving the average market prices used to estimate the value of certain used vehicles during 2027. The decision is published via Resolution of November 4, 2026, disseminated in the Official Gazette of Extremadura (DOE) no. 217, of November 11, 2026, with the official reference 2026062871. This procedure affects the calculation base of two taxes that levy very common operations for families and companies.

What is being submitted for consultation and who it affects

The draft regulation establishes the average market price tables that will be used to estimate the value of used vehicles for the purpose of settling the taxable events of the Transfer Tax and Stamp Duty (ITP/AJD) and the Inheritance and Gift Tax accrued in the year 2027.

The regulation applies only to those vehicles that do not appear in the average sale price tables approved by the Ministry of Finance, such that the regional regulation covers the gap left by the state reference.

In practice, the average price set by the order determines the base upon which the tax is settled in any second-hand car sale between individuals, in transfers subject to ITP/AJD, and for vehicles included in the hereditary estate of a succession.

Seven business days and exhibition in Mérida

The period for public hearing and information is set at seven business days, counted from the day following the publication of the resolution, and any natural or legal person may submit allegations.

The resolution justifies the reduction of the period, provided for in article 66.3 of Law 1/2002, of February 28, of the Government and Administration of the Autonomous Community of Extremadura, based on the need for the order to enter into force on January 1, 2027, and to be published in the DOE on or before that date.

The text warns that, with ordinary deadlines, the failure to publish and enter into force on that date would produce “irreparable harm both to the Administration and to the affected citizens.”

The project may be examined during those days, from 10:00 to 14:00 hours, at the offices of the General Directorate of Taxes, at Paseo de Roma, s/n, Building B, 2nd floor, Mérida (Badajoz).

How to submit allegations

Contributions may be sent by any of the means provided for in article 16.4 of Law 39/2015, of October 1, of the Common Administrative Procedure of Public Administrations, or electronically:

• Email: dgt.haps@juntaex.es
• Personalized area «Miespacio» of the Single Access Point for information of the Junta de Extremadura, at https://www.juntaex.es
• Consultation of the text at https://www.juntaex.es/tuatencion/participacion

The resolution, signed in Mérida on November 4, 2026, by the secretary general M.ª Inmaculada Núñez Arroyo, further recalls that the regulation has already been published since October 23, 2026, in the Single Access Point for information of the Junta de Extremadura, which reinforces the prior publicity of the project.

The processing is supported by articles 65.1 and 66.3 of Law 1/2002, which regulate citizen participation in the drafting of general provisions within the regional scope.

Impact for the taxpayer

The order on average prices for used vehicles is one of the tax regulations with the greatest practical scope of those approved annually by the community: it acts as a mandatory reference when no applicable state table exists and, therefore, determines the amount to be paid by someone buying a second-hand car or inheriting one.

Anyone planning to buy or sell a second-hand vehicle in Extremadura in 2027, as well as inheritance taxpayers with vehicles in the estate, have the opportunity here to make representations regarding the valuation method before the text is definitively approved.

Source: Official Gazette of Extremadura, no. 217, November 11, 2026, section I (official reference: 2026062871).