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V1060-15 ·7 April 2015 ·consulta-vinculante Medium impact
Tax

Requirements for applying the 4% reduced VAT rate on vehicle purchases

A person with a 68% visual impairment asks whether they can purchase a vehicle at the reduced VAT rate of 4%. The DGT responds that to apply this rate, reduced mobility must be proven via an official certificate, a requirement that is not met in this case.

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2015-04-07PublishedPublished 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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