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V0130-16 19 January 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

4% VAT rate applies to vehicle repairs for persons with reduced mobility and wheelchairs

A query was raised regarding whether vehicle repairs for persons with disabilities could be subject to the reduced 4% VAT rate. The DGT clarifies that this rate applies exclusively to the repair of vehicles for reduced mobility and wheelchairs. While the adaptation of other vehicles for the transport of persons with disabilities is subject to 4% VAT, their subsequent repair is not.

The question raised

Application of the reduced rate of 4 percent to the repair operations of said vehicles.

The DGT's ruling

Vehicle repair services for persons with reduced mobility and wheelchairs are taxed at a 4% VAT rate. In contrast, for vehicles intended for the regular transport of persons with disabilities (such as autotaxis or adapted autoturismos), only the adaptation is subject to the 4% rate, whereas their repairs are taxed at the general rate of 21%. Prior recognition of the right is not required for these repair or adaptation services.

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