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V2652-24 ·27 December 2024 ·consulta-vinculante Medium impact
Tax

VAT rectification for vehicles for persons with reduced mobility depends on the retroactivity of the disability certificate

An individual inquired whether they could rectify the VAT on a vehicle purchased at the standard rate to apply the reduced 4% rate after obtaining a disability certificate. The DGT responded that, as a general rule, rectification is not permitted if there was no prior recognition from the AEAT, although it qualifies this criterion in light of a recent judicial ruling.

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2024-12-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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