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V0828-19 ·16 April 2019 ·consulta-vinculante Medium impact
Tax

Prior AEAT approval required to apply 4% VAT on vehicle purchases for persons with reduced mobility

A person with absolute incapacity has enquired whether they can apply the reduced 4% VAT rate when purchasing a vehicle for private use. The DGT clarifies that to access this rate, specific transport requirements must be met and prior recognition must be obtained from the AEAT.

In 6 key points

Lifecycle

2019-04-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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