Depreciation on the basis of a price list

Conditions for the application of depreciation on the basis of a price list are:

  • The value of the motor vehicle has to be demonstrated on the basis of a price list current in the trade.
  • The price list has to state the historical sales value (consumer price) and the purchase price in the Netherlands by a private individual's dealer.
  • You have to use the most recent price list.
  • You may only use the data from 1 price list.
  • Is the motor vehicle of a particular type and certain age not mentioned in any of the price lists? Then you may use a less recent price list as basis for the calculation of the correct depreciation at that time. We may require additional evidence.
  • The arrangement is only meant for motor vehicles in such a condition that under the traffic regulations they are allowed to participate in traffic.
  • This arrangement is not meant for motor vehicles with fundamental technical faults as a result of which you are unable to or may not participate in traffic. These faults must be eliminated first. A vehicle is considered to have fundamental technical faults if it is destined for the scrap yard or has Waiting-for-Inspection status.
  • When filing the declaration, application of the arrangement has to be required at that time. You cannot alter this choice at a later date.
  • Foreign price lists may not be used to determine the depreciation rate in the Netherlands.

Kilometres adjustment

The price list assumes an average use of the motor vehicle. Is the value influenced by a mileage that is not average and does the price list state an adjustment factor? Then you have to apply this adjustment factor.

How do I calculate the depreciation?

You compare the information on your car or motorcycle with the information on comparable cars and motorcycles registered in the Netherlands before in the pricelist. Then you take the actual value of the car or motorcycle at the date of registration in the Netherlands. You compare this value to the sales value in the Netherlands of the same car or motorcycle which was applicable when the vehicle was first put into use. Then you calculate an actual depreciation rate. You deduct this depreciation rate from the calculated gross amount of bpm. You must indicate the amount produced by this calculation.

Sample calculation 1: depreciation on the basis of a price list

This calculation model is based on fictitious amounts.

The historical sales value (consumer price) is € 12,760. The purchase price in the Netherlands at the time of registration by a dealer on the basis of the price list is € 6,000. The depreciation will then be: € 12,760 - € 6,000 = € 6,760. Expressed as a percentage of the sales value in the Netherlands that applied when the car or motorcycle was first used, this is 52.98%. Here, the purchase price is also understood to mean the price in the Netherlands for a dealer. Deduct this percentage from the calculated bpm.

Sample calculation 2: depreciation on the basis of a price list

This calculation model is based on fictitious amounts.

Bpm amount with depreciation on the basis of valuation report

Type of car

Passenger car

Fuel

Petrol
Date when first
put into use
08-04-2014
CO2 emission 140 grams per kilometre
Net list price when
first put into use
€ 21,116
Consumer price
(original price in
the Netherlands
when first put into use)
€ 35,000
Value according
to price list on declaration date
€ 13,300

Declaration date

08-07-2018

Depreciation

Purchase price - value according to the valuation report =
€ 35,000 - € 13,300 = € 21,700
 

Depreciation rate

Depreciation / (purchase price/100) =
€ 21,700 / (35,000/100) = 62%
Bpm payable over the CO2 emission ((CO²-emission - 98 gr/km) x € 139) + € 2,077 =
((140 - 98) x € 139) + € 2,077 = € 7,915
Gross bpm
(on declaration date)
€ 7,915
 

Bpm to be paid

((100 – depreciation rate) / 100) x gross bpm =
((100 – 62) / 100) x € 7,915 =  3,007
 

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