Skip to content
V1215-22 ·31 May 2022 ·consulta-vinculante Medium impact
Tax

VAT deduction not allowed for disabled persons buying a vehicle unless they are entrepreneurs or professionals

The DGT confirms that VAT is not deductible for disabled individuals purchasing a vehicle unless they are entrepreneurs or professionals, although a reduced rate of 4% may apply under certain conditions. No IRPF deduction is available unless the vehicle is linked to an economic activity.

In 6 key points

Lifecycle

2022-05-31PublishedPublished 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