The vehicle is in normal condition with signs of wear. It is in good mechanical condition. It has a trailer hitch, 8 tires (winter and summer tires on aluminum rims), the timing belt was replaced last year, front brakes replaced last year and rear brakes this year, automatic satellite system, awning with lighting, automatic gas cylinder switch. It was a vehicle used for business purposes (only by me, since I am a freelancer), so all maintenance intervals were adhered to and all repairs were performed by an authorized FIAT service center. The VAT is therefore deductible.