L’usage « véhicule de démonstration » est utilisé pour les véhicules légers (moins de 3,5 tonnes) neufs destinés à la présentation et à l’essai. Devant être immatriculé au nom d’un professionnel de l’automobile, le véhicule de démonstration peut préserver cet usage pendant 3 à 12 mois.
La fin de démonstration devra être demandée en cas de vente du véhicule. La procédure de déclaration change en fonction du moment de vente. Si le véhicule est vendu avant la fin de la période minimale des 3 mois ou après expiration des 12 mois, le vendeur devra demander la fin de démonstration en s’acquittant des taxes relatives à l’immatriculation. A l’issue de cette démarche, le professionnel obtient un récépissé de fin de démonstration.
Si la vente a lieu pendant la période des neufs mois, l’enregistrement de la déclaration de cession met automatiquement fin à l’usage « véhicule de démonstration ». Aucun paiement de taxes ne s’applique à cette demande de fin de démonstration. Toutefois, l’acquéreur devra s’acquitter des taxes liées à l’immatriculation du véhicule à son nom.
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