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V0709-26 30 March 2026 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo reducido

Pre-requisite AEAT recognition needed for 4% VAT on vehicle purchases

A visually impaired consultant with 68% disability asks whether the reduced 4% VAT rate applies to vehicle purchases. The DGT states that the reduced VAT rate can only be applied if legal requirements are met and prior recognition of the right is obtained from the AEAT.

The question raised

It is questioned for the purposes of Value Added Tax whether it is appropriate to apply the reduced tax rate of 4 percent provided for in Article 91.two.1.4º of Law 37/1992 in the purchase of the vehicle.

The DGT's ruling

The 4% rate applies to motor vehicles intended for the regular transport of persons with disabilities in wheelchairs or with reduced mobility. For its application, it is mandatory to obtain prior recognition of the right from the State Tax Administration Agency through an application. If such recognition is not held, the delivery of the vehicle shall be taxed at the general rate of 21%.

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