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V0399-21 ·25 February 2021 ·consulta-vinculante Medium impact
Tax

Requirements for applying the 4% reduced VAT rate and IEDMT exemption when purchasing vehicles for persons with disabilities

A taxpayer with an 82% disability seeks clarification on the taxation of vehicle purchases (new, used, or from abroad). The DGT clarifies the requirements to obtain the Special Tax exemption and the reduced VAT rate.

In 6 key points

Lifecycle

2021-02-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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