Vehicle fiscal value in Costa Rica
A vehicle's valor fiscal is the amount Costa Rica's Ministry of Finance uses as the tax base for the vehicle property tax (IPV), which forms part of marchamo. It is not the car's purchase or sale price.
Look up fiscal value by plate at Hacienda →
Updated in August 2026 using information from Hacienda's official Auto Gestión portal.
How to look up fiscal value by plate
- Open Hacienda's official Auto Gestión lookup.
- Enter all six plate digits. Add leading zeros when needed: 7894 becomes 007894.
- Select the plate class when it includes letters, such as CL, C, MOT or D.
- Enter a government code only when applicable.
- Complete verification and select the correct vehicle if several matches appear.
What Hacienda shows
The result includes registered vehicle characteristics, fiscal value and calculated IPV. For fiscal year 2026, Hacienda states that values for vehicles already in circulation are based on the previous period's value minus statutory depreciation.
Fiscal value, market value and sale price
These are different figures. Fiscal value is used for tax; market value depends on year, trim, mileage, condition and supply; and the sale price is what buyer and seller agree.
Compare the fiscal value with real listings through AutoLista's used-car prices by model.
How it affects marchamo
IPV is one component of marchamo and is calculated from fiscal value. The total also includes SOA and other charges. Exemptions or special treatment—such as for some electric vehicles—may appear in the final INS lookup rather than in Hacienda's full displayed amount.
Estimate marchamo with our calculator →
What if the value or vehicle details are wrong?
Hacienda directs correction requests for fiscal value, IPV or registered characteristics through its Virtual Office (OVI), using the relevant vehicle-tax adjustment or review option. Keep documents supporting the requested correction.
FAQ
How do I look up a vehicle fiscal value by plate?
Open Hacienda Auto Gestión, enter the plate using six digits, select the plate class when applicable and complete verification.
Is fiscal value the car's market price?
No. Fiscal value is a tax base. Market price depends on condition, mileage, trim, supply and demand.
Why can fiscal value be higher than what I paid?
Fiscal value follows the official valuation and depreciation method, not the negotiated price of a private sale.
How do I request a fiscal-value correction?
Submit the request and supporting documents through Hacienda's Virtual Office (OVI), using the vehicle-tax adjustment or review option.