Skip to content
V1016-20 ·23 April 2020 ·consulta-vinculante Medium impact
Tax

Requirements for reduced VAT (4%) and IEDMT exemption on vehicles for people with disability

A person with a 33% disability inquires whether reduced VAT at 4% and exemption can apply to a vehicle for a sibling with over 75% disability. The DGT outlines requirements regarding use, proof of disability, and prior recognition by the AEAT.

In 6 key points

How it affects those involved

Individuals with disabilities may now access reduced VAT and IEDMT exemption for vehicles intended for family members with severe disabilities, subject to specific conditions.

Lifecycle

2020-04-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact