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V0883-14 ·31 March 2014 ·consulta-vinculante Medium impact
Tax

The 4% reduced VAT rate for vehicle repairs depends on the vehicle's specific configuration

A query was raised regarding whether repairs and maintenance for a vehicle used by a person with reduced mobility can be taxed at a 4% VAT rate. The DGT clarifies that this rate applies only to the repair of vehicles specifically adapted for persons with reduced mobility and wheelchairs, rather than vehicles used for the regular transport of persons with disabilities.

In 5 key points

How it affects those involved

This ruling limits the application of the reduced VAT rate, ensuring it is strictly reserved for specialised mobility equipment and adapted vehicles rather than general transport.

Lifecycle

2014-03-31PublishedPublished 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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