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MEDIUM
FISCAL

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

V2003-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2003-25
Published
27 Oct 2025

Summary

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.

Lifecycle

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

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