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V0035-25 15 January 2025 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · impuesto especial sobre determinados medios de transporte

The tax exemption requires that the vehicle be for the exclusive use of the person with a disability

A consultant with a 75% disability and without a driver's license asks whether they can obtain a tax exemption for a vehicle to be driven by their children. The DGT responds that the exemption requires the vehicle to be for the exclusive use of the person with a disability.

The question raised

Question posed: Possibility of obtaining the exemption from the Excise Duty on Certain Means of Transport.

The DGT's ruling

For the exemption from the Excise Duty on Certain Means of Transport, the vehicle must be for the exclusive use of the person with a disability. If the vehicle were to be used, even occasionally, for a purpose other than exclusive use, the fundamental condition would be breached, and the tax must be self-assessed and paid. Prior recognition requires the submission of Form 05 along with the technical data sheet and the certificate of disability.

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