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V0403-24 ·14 March 2024 ·consulta-vinculante Medium impact
Tax

Reduced 4% VAT can apply to vehicles for persons with reduced mobility even if not registered in their name

A query was raised regarding whether a vehicle must be registered in the name of the person with a disability to qualify for the 4% reduced VAT rate. The DGT responded that while registration in the name of the person with a disability is a preferred method of proof, it is not an absolute requirement.

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2024-03-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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