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The inquiry examines whether the 4% reduced VAT rate applies to the purchase of a vehicle for a person with a disability, regardless of the identity of the buyer or whether the seller operates under the second-hand goods scheme. The DGT concludes that to apply this reduced rate, it is essential to meet all legal requirements and obtain prior recognition of the entitlement from the AEAT.
This ruling clarifies that the application of the reduced VAT rate for persons with disabilities is not automatic and strictly requires formal prior recognition by the tax authorities (AEAT), regardless of the transaction type or the parties involved.
The tax team reviews your specific situation.
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