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V0828-19 16 April 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo reducido

Prior AEAT approval required to apply 4% VAT on vehicle purchases for persons with reduced mobility

A person with absolute incapacity has enquired whether they can apply the reduced 4% VAT rate when purchasing a vehicle for private use. The DGT clarifies that to access this rate, specific transport requirements must be met and prior recognition must be obtained from the AEAT.

The question raised

Requirements for the application of the reduced Value Added Tax rate of 4 percent to the acquisition of the aforementioned vehicle, as provided for in Article 91.Two.1.4º of Law 37/1992.

The DGT's ruling

To apply the 4% rate to vehicles that habitually transport persons with disabilities or reduced mobility, prior recognition of the right by the AEAT through an application is required. The vehicle must be suitable for the transport of such persons and the acquirer must justify its intended use. Furthermore, requirements must be met such that four years have elapsed since the acquisition of another vehicle under analogous conditions and that it is not transferred within that same period.

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