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This tax levies on the sales of products considered luxury items.

In this category, the following items are included:

• Certain types of vehicles and beverages;
• Some types of food (salmon, caviar, etc.);
• Perfumes;
• Firearms;
• Jewels, gold, ornamental items.

In some services like those ones which enable:

• The practice of golf;
• The practice of car racing;
• The practice of nautical activities.

Some places, such as bars, restaurants, and other ones that sell alcoholic beverages are also included.

 It is applied to the temporary use or rental of aircrafts (except spray planes), motorcycles over 350 cc, etc.

Basic Rate:

A rate of 5% is applied to the value of the operation made, without considering VAT.

Example: