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V2003-25 ·27 October 2025 ·consulta-vinculante Medium impact
Tax

The transport of persons with disabilities is exempt from VAT if carried out in vehicles with permanent structural, technical, or mechanical adaptations

A company asks whether the transport service for users of day centers (elderly persons and persons with disabilities) in vehicles equipped with a ramp and anchors is exempt from VAT. The DGT responds that the exemption requires the vehicle to have permanent structural, technical, or mechanical modifications relative to its original configuration.

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Lifecycle

2025-10-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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