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The consultant asks about the applicable VAT rate and requirements for IEDMT exemption when purchasing a vehicle for a sister with a disability. The DGT explains that the reduced VAT rate and IEDMT exemption are possible if legal requirements are met and prior administrative recognition is obtained.
Vehicles for persons with reduced mobility may qualify for reduced VAT and exemption from the IEDMT upon meeting legal conditions and obtaining prior administrative recognition.
The tax team reviews your specific situation.
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