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V0072-25 ·3 February 2025 ·consulta-vinculante Medium impact
Tax

Requirements for the application of the 4% reduced rate on the acquisition of vehicles for persons with disabilities

A query is made as to whether it is possible to apply the 4% VAT rate on the purchase of a vehicle for a parent with reduced mobility and a disability. The DGT indicates that to apply the reduced rate, the vehicle must be suitable for the person's habitual transport and it is necessary to obtain prior recognition from the AEAT.

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2025-02-03PublishedPublished 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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