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V0010-19 ·3 January 2019 ·consulta-vinculante Medium impact
Tax

4% VAT rate does not apply to driving courses, exams or fees for persons with reduced mobility

A taxpayer inquired whether special driving courses, examinations, and fees associated with the acquisition of an adapted vehicle could qualify for the reduced 4% VAT rate. The DGT ruled that these operations are not covered under the regulations to apply said rate.

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2019-01-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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