Skip to content
V1392-22 ·14 June 2022 ·consulta-vinculante Medium impact
Tax

Prior recognition of entitlement by the AEAT is required to apply the 4% reduced VAT rate on vehicles for persons with reduced mobility

An individual has enquired whether they can apply the reduced VAT rate when purchasing a vehicle for persons with reduced mobility that is registered in the dealership's name. The DGT has ruled that to apply the 4% rate, it is necessary to meet all legal requirements and obtain prior recognition of the entitlement from the AEAT.

In 6 key points

Lifecycle

2022-06-14PublishedPublished 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