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V0339-14 ·11 February 2014 ·consulta-vinculante Medium impact
Tax

VAT on vehicle repairs for persons with reduced mobility is taxed at 4%

A query was raised regarding the VAT rate applicable to vehicle repairs for persons with reduced mobility. The DGT clarifies that the 4% rate applies exclusively to the repair of vehicles specifically for persons with reduced mobility and wheelchairs, whereas repairs for other vehicles used for the regular transport of persons with disabilities are subject to the standard 21% rate.

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2014-02-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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