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MEDIUM
FISCAL

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

V0072-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0072-25
Published
3 Feb 2025

Summary

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.

In 6 key points

How it affects those involved

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Lifecycle

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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