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V0257-25 ·5 March 2025 ·consulta-vinculante Medium impact
Tax

To apply 4% VAT on vehicles, prior AEAT recognition and destination justification required

A physical person asks how to prove a vehicle is used for regular transport of their father with reduced mobility to apply the 4% VAT rate. The DGT responds that prior recognition from the AEAT is necessary and that various admissible means of proof can be used to demonstrate the intended use.

In 6 key points

Lifecycle

2025-03-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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