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V2076-24 ·25 September 2024 ·consulta-vinculante Medium impact
Tax

Co-habitation not mandatory to apply 4% reduced VAT rate on vehicles for persons with disabilities

A father inquired whether living with his daughter, who has reduced mobility, is necessary to apply the 4% VAT rate to a vehicle purchase. The DGT responded that co-habitation is not an indispensable requirement, although it is considered a preferred means of evidence to prove the vehicle's use.

In 6 key points

How it affects those involved

This clarification provides legal certainty for taxpayers, confirming that the reduced VAT rate can be accessed through other forms of evidence even if the person with a disability does not reside with the vehicle owner.

Lifecycle

2024-09-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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