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V0130-16 ·19 January 2016 ·consulta-vinculante Medium impact
Tax

4% VAT rate applies to vehicle repairs for persons with reduced mobility and wheelchairs

A query was raised regarding whether vehicle repairs for persons with disabilities could be subject to the reduced 4% VAT rate. The DGT clarifies that this rate applies exclusively to the repair of vehicles for reduced mobility and wheelchairs. While the adaptation of other vehicles for the transport of persons with disabilities is subject to 4% VAT, their subsequent repair is not.

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2016-01-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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