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A query is made as to whether it is possible to apply the 4% VAT rate on the purchase of a vehicle for a parent with reduced mobility and a disability. The DGT indicates that to apply the reduced rate, the vehicle must be suitable for the person's habitual transport and it is necessary to obtain prior recognition from the AEAT.
Question posed: Whether the 4 percent reduced rate of Value Added Tax may be applied to the acquisition of the vehicle.
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