Is a Special Consumption Tax (ÖTV) Refund Possible for the Nissan e-Power, BMW X1 and Similar Vehicles?

In recent years, there has been significant debate in Türkiye over the taxation of vehicles offered for sale that run on the Nissan e-Power system or similar systems. In these vehicles the internal combustion engine operates solely as a generator, and the power that moves the vehicle comes entirely from the electric motor.

Nevertheless, the tax administration has classified these vehicles as internal combustion vehicles and applied a higher Special Consumption Tax (ÖTV) rate. Yet, when their technical characteristics are taken into account, these vehicles should be treated as electric vehicles and made subject to a lower ÖTV rate.

Indeed, in the precedent cases heard on this subject, the courts have held that the Nissan e-Power must be regarded as an electric vehicle and have secured the refund of the overpaid ÖTV and VAT (KDV) to the vehicle owner.
Similarly, favourable decisions have begun to be issued by the judicial authorities for the BMW X1 plug-in hybrid and other vehicles operating on the same principle.

Roadmap for Vehicle Owners

• If you believe that excess tax has been paid, you should first file a correction request with the tax office, together with the vehicle registration certificate and the type approval documents.

• If the application is rejected or remains unanswered, it is possible to bring an action before the tax court.

• This right may be exercised only by the first owner of the vehicle and is subject to a five-year limitation period.

Conclusion

In the case of the Nissan e-Power, the BMW X1 and vehicles operating on a similar system, excess tax may have been paid owing to incorrect classification. Precedent court decisions on this subject exist in Türkiye, and vehicle owners may claim a refund of the ÖTV through legal channels.

For detailed information and legal support, you may contact our firm.

Av. Yusuf Şimşek