Skip to content
V3582-20 ·17 December 2020 ·consulta-vinculante Medium impact
Tax

4% VAT rate applicable to vehicles for transporting persons with disabilities subject to prior AEAT approval

A non-profit special employment centre enquired whether it could apply the reduced 4% VAT rate to the purchase of a used vehicle. The DGT ruled that to apply this rate, all legal requirements must be met and prior recognition of the entitlement must be obtained from the State Tax Administration Agency (AEAT).

In 6 key points

How it affects those involved

This ruling clarifies the necessity of obtaining formal recognition from the tax authorities before applying reduced VAT rates for vehicles intended for the transport of persons with disabilities.

Lifecycle

2020-12-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact