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An individual has enquired whether the reduced VAT rate can be applied when purchasing a vehicle to regularly transport their mother, who has reduced mobility. The DGT clarifies that this is possible provided that legal requirements are met and prior recognition is obtained from the AEAT.
This clarification confirms the eligibility criteria for tax relief on motor vehicles intended for the transport of persons with disabilities, emphasizing the necessity of official AEAT recognition.
The tax team reviews your specific situation.
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