Skip to content
V1911-22 ·8 September 2022 ·consulta-vinculante Medium impact
Tax

4% VAT rate applies to certification and transport services if ancillary to vehicle adaptation

A person with reduced mobility enquired about the applicable VAT rate for vehicle adaptation, certification, and material transport. The DGT has ruled that the adaptation of vehicles for the regular transport of persons with disabilities is subject to the 4% reduced rate, and that certification and transport are ancillary services that follow the same rate.

In 6 key points

How it affects those involved

This ruling clarifies that ancillary costs related to vehicle adaptation for disabled persons benefit from the super-reduced VAT rate, providing tax certainty for service providers and consumers in the mobility sector.

Lifecycle

2022-09-08PublishedPublished 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