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V3005-19 ·28 October 2019 ·consulta-vinculante Medium impact
Tax

4% reduced VAT rate applicable to vehicles for persons with reduced mobility subject to prior AEAT recognition

A taxpayer inquired about the requirements for applying the 4% reduced VAT rate to a vehicle for their child with reduced mobility, as well as the exemption from the IEDMT. The DGT clarified that for VAT, prior recognition from the AEAT is required, alongside specific usage and disability criteria. Regarding the IEDMT exemption, the vehicle must be registered in the name of the person with the disability.

In 6 key points

How it affects those involved

This ruling clarifies the administrative necessity of obtaining prior approval from the Tax Agency (AEAT) to benefit from reduced VAT rates on mobility-related vehicles, and specifies the registration requirements for regional tax exemptions.

Lifecycle

2019-10-28PublishedPublished 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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