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V1998-24 ·18 September 2024 ·consulta-vinculante Medium impact
Tax

4% VAT rate applicable to quadricycles if they meet transport requirements for persons with disabilities

An association of companies has enquired whether light (L6e) and heavy (L7e) quadricycles can be taxed at the 4% VAT rate as vehicles for persons with reduced mobility or disabilities. The DGT indicates that this is possible provided the vehicle is suitable for the regular transport of such persons and all legal requirements are met.

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2024-09-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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