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V1339-15 ·29 April 2015 ·consulta-vinculante Medium impact
Tax

Potential application of the 4% reduced VAT rate for vehicle acquisition and adaptation services for persons with reduced mobility

The inquirer asks whether the 4% rate can be applied to the purchase of a minibus and its adaptation services for transporting wheelchair users. The DGT states that this is possible provided that prior recognition is obtained from the AEAT and all legal requirements are met.

In 6 key points

Lifecycle

2015-04-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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