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MEDIUM
FISCAL

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

V1492-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1492-25
Published
12 Aug 2025

Summary

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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