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V1364-26 ·4 June 2026 ·consulta-vinculante Medium impact
Tax

Transport of people with disabilities exempt from VAT if vehicles have permanent structural adaptations

A company asks whether adapted transport for day centres users is VAT-exempt. The DGT responds that exemption applies only if users are sick or injured and vehicles have permanent structural, technical or mechanical modifications.

In 6 key points

Lifecycle

2026-06-04PublishedPublished 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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