He Congress of Mayors approved the new values for the patent of vehicles, which will govern during 2024 for the different types of vehicles that circulate throughout the country, there will be modifications in the tax paid through the Sucive
He Vehicle Tax Regime 2024 contemplates modifications for the tax category A. For the 0km, will be 5% of the market value less the VAT, while for used ones, it will reach 4.5% of the market value.
He Congress of Mayors It also established that no vehicle whose model is after 1992 will be taxed less than the fixed value determined for the previous fixed stratum or band.
In addition, models/years between 1976 and 1991 will be taxed at their 2023 values, plus the CPI annualized as of September 30, with an inflation of 3.87% annually.
Category B
For their part, those vehicles included in the tax category B (trucks), will have the following rates next year: for 0km 1.3% of the market value less the VAT; while used ones must pay 1.3% of the market value.
It was also decided that no vehicle after the 2013 model, inclusive, will be taxed less than the fixed value determined for the previous fixed stratum or band.
Regarding vehicles in tax category B (non-unified trucks) – models/years prior to 2013, inclusive, the values in force in 2023 will be maintained.
Category C
For its part, for vehicles of the tax category C, (motorcycles and similar) registered in 2024, from 500 cc, an aliquot of 5% of the market value less the VAT and those before 2024, 4.5% of the market value.
Meanwhile, vehicles up to 499 cc that are registered new will maintain the tax criteria for assigning license plates in force in each Municipality. The other vehicles in the category will maintain their current values until 2023, with municipalities being able to set the license plate value of those of 100cc or less at zero.
Electric vehicles and exemptions
As for the electric vehicles, a segment that is growing Uruguay, Those included in category A will pay a rate of 2.25% of the market value.
Finally, the Congress of Mayors It was resolved that the tax exemptions provided this year will remain in force during 2024.
Source: Ambito
