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V0314-26 12 February 2026 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo reducido

Possibility of applying 4% VAT and IEDMT exemption for disabled persons vehicles

The consultant asks about the applicable VAT rate and requirements for IEDMT exemption when purchasing a vehicle for a sister with a disability. The DGT explains that the reduced VAT rate and IEDMT exemption are possible if legal requirements are met and prior administrative recognition is obtained.

The question raised

Applicable tax rate for Value Added Tax purposes, and the requirements demanded to apply, in this regard, the exemption corresponding to the Special Tax on Certain Means of Transport.

The DGT's ruling

For the IEDMT exemption, the vehicle must be registered in the name of the person with a disability for their exclusive use, having passed four years since the last registration under analogous conditions. For the 4% VAT, the vehicle must be suitable for the habitual transport of persons with disabilities in wheelchairs or with reduced mobility. Both benefits require prior recognition by the State Tax Administration Agency through application and accreditation of the disability.

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