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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 24 results.
IVA must be repaid if a reduced-rate vehicle is sold before four years
V5220-26
Para aplicar el IVA del 4% en la compra de un vehículo se requiere el previo reconocimiento de la AEAT
V5106-26
Reduced VAT rate applicable for disabled persons' vehicles if habitual use is proven
V1472-26
Requirements for applying the 4% VAT reduced rate on vehicle purchases
V1452-26
To claim 4% VAT on vehicles, reduced mobility and prior AEAT recognition required
V0739-26
4% VAT rate available for vehicle purchase with prior AEAT approval
V0704-26
Pre-requisite AEAT recognition needed for 4% VAT on vehicle purchases
V0709-26
Possibility of applying 4% VAT and IEDMT exemption for disabled persons vehicles
V0314-26
The ergonomic cane for persons with reduced mobility is taxed at the general VAT rate of 21%
V2213-25
21% VAT applies to sliding sheets for people with reduced mobility
V1959-25
The VAT rate applicable to wheelchairs depends on their design and the regulations for vehicles for persons with reduced mobility
V1946-25
21% VAT applies to transfer sheets with handles for people with reduced mobility
V1945-25
Electric scooters not meeting mobility-reduced vehicle criteria taxed at 21%
V1883-25
V1882-25
Electric scooters not meeting technical requirements for mobility-impaired persons are subject to 21% VAT
V1884-25
10% VAT rate applies to multi-legged walking sticks for people with reduced mobility
V1880-25
Ownership or registration at the disabled person's residence is not a prerequisite for the 4% VAT rate
V1492-25
La adquisición de un vehículo nuevo en Alemania por un particular constituye una adquisición intracomunitaria sujeta al IVA en España
V0957-25
To apply 4% VAT on vehicles, prior AEAT recognition and destination justification required
V0257-25
Requirements for the application of the 4% reduced rate on the acquisition of vehicles for persons with disabilities
V0072-25
VAT deduction for disabled-access vehicles presumed at 50% for professional use
V2572-24
VAT deduction not allowed for disabled persons buying a vehicle unless they are entrepreneurs or professionals
V1215-22
Requirements for reduced VAT (4%) and IEDMT exemption on vehicles for people with disability
V1016-20
Se puede aplicar el tipo reducido del 4% en la compra de una autocaravana si se acredita su uso para el transporte habitual de personas con movilidad reducida
V1033-15
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