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V0209-18 30 January 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo reducido

4% VAT rate applicable to vehicle purchases for transporting persons with reduced mobility under certain conditions

An individual has enquired whether the reduced VAT rate can be applied when purchasing a vehicle to transport their father, who has reduced mobility. The DGT indicates that this is possible provided that legal requirements are met and prior recognition is obtained from the AEAT.

The question raised

Whether the 4 percent Value Added Tax rate is applicable to the acquisition of the vehicle.

The DGT's ruling

The 4% rate is applicable to motor vehicles intended for the regular transport of persons with disabilities in wheelchairs or with reduced mobility. To this end, prior recognition of the right by the State Tax Administration Agency is required through a joint application by the purchaser and the person with a disability. Requirements such as the lapse of four years since the acquisition of another analogous vehicle must be met, and the vehicle must not be transferred within that period. The disability or reduced mobility must be proven by official certification.

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