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V1492-25 ·12 August 2025 ·consulta-vinculante Medium impact
Tax

Ownership or registration at the disabled person's residence is not a prerequisite for the 4% VAT rate

The consultant asks whether registering a vehicle for people with reduced mobility at their residence is necessary to apply the reduced VAT rate. The DGT responds that it is not an essential requirement, although registration at the residence may be accepted as evidence.

In 6 key points

Lifecycle

2025-08-12PublishedPublished 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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