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V0035-25 ·15 January 2025 ·consulta-vinculante Medium impact
Tax

The tax exemption requires that the vehicle be for the exclusive use of the person with a disability

A consultant with a 75% disability and without a driver's license asks whether they can obtain a tax exemption for a vehicle to be driven by their children. The DGT responds that the exemption requires the vehicle to be for the exclusive use of the person with a disability.

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Lifecycle

2025-01-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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