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V0957-16 ·10 March 2016 ·consulta-vinculante Medium impact
Tax

Scooters not meeting reduced mobility vehicle requirements subject to 21% VAT

An entity has requested clarification on whether scooter-type vehicles for individuals unable to walk qualify for the reduced VAT rate. The DGT has determined that they will only be taxed at 4% if they meet the technical definition of a vehicle for persons with reduced mobility.

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2016-03-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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