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V2751-15 ·22 September 2015 ·consulta-vinculante Medium impact
Tax

Vehicle repair services for persons with reduced mobility taxed at 4% VAT

A query was raised regarding whether repairs to a vehicle purchased at the reduced 4% VAT rate are also eligible for that rate. The DGT ruled that the 4% rate for repairs applies only to vehicles specifically designed for persons with reduced mobility and wheelchairs. Other vehicles intended for the transport of persons with disabilities are subject to the 21% rate for repairs, although the 4% rate may apply to adaptations.

In 5 key points

How it affects those involved

This ruling clarifies the distinction between vehicle adaptations and general repairs, limiting the 4% VAT benefit to specific mobility-aid vehicles and preventing its application to standard repairs on general transport vehicles for persons with disabilities.

Lifecycle

2015-09-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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