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V2903-23 ·31 October 2023 ·consulta-vinculante Medium impact
Tax

Prior AEAT authorisation required to apply 4% reduced VAT on vehicle purchases for persons with disabilities

The inquirer asks whether prior authorisation is necessary to apply the reduced VAT rate to vehicles for persons with reduced mobility. The DGT clarifies that authorisation is mandatory for the acquisition of these vehicles, but not for their repairs or adaptations.

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2023-10-31PublishedPublished 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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