Partner-attended · reply within 24 business hours
Corporate transactions, capital markets and strategic deals.
Independent assessment and rigorous valuation of assets and businesses.
Business reinvention, sustainability and wealth management.
Corporate governance, succession and transformation
International tax planning and cross-border structuring.
Regulatory compliance and tax reporting obligations.
Special regimes for individuals and digital assets.
Tax defense and wealth taxes
Corporate immigration, ICT transfers, investor residency, digital nomad and regularisation.
Employment relations, mobility and regulatory protection.
Protection, compliance and digital resilience
Data protection, DPO and AI regulation
Company formation, contracts, shareholder agreements and corporate operations.
Contracts, dismissals, redundancies and labour court representation.
Insolvency proceedings, fresh start, micro-enterprise procedure and dissolution.
Litigation, arbitration, mediation, IP and real estate law.
Accounting, reporting and outsourced financial management.
Entity management, governance and personnel administration.
Incorporation, incentives and business acceleration.
Risk management, continuity and recovery
New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
The inquiry examines whether the 4% reduced VAT rate applies to the purchase of a vehicle for a person with a disability, regardless of the identity of the buyer or whether the seller operates under the second-hand goods scheme. The DGT concludes that to apply this reduced rate, it is essential to meet all legal requirements and obtain prior recognition of the entitlement from the AEAT.
Cuestión planteada Si resulta de aplicación el tipo impositivo reducido del 4 por ciento y si la respuesta varía en función de si el comprador es una persona distinta de la persona con movilidad reducida y de si el vehículo se compra a un sujeto pasivo del Impuesto sobre el Valor Añadido que lo venda usado.
La aplicación del tipo del 4% a vehículos para el transporte habitual de personas con discapacidad o movilidad reducida requiere el previo reconocimiento del derecho por la AEAT mediante solicitud. Este reconocimiento exige acreditar la discapacidad (igual o superior al 33%) o la movilidad reducida y el destino del vehículo. En compras a sujetos pasivos con régimen especial de bienes usados, se aplicará el mismo tipo reducido sobre el margen de beneficio, siempre que se cumplan los mismos requisitos de reconocimiento previo.
Partner-attended · reply within 24 business hours
Quick message
We reply within 24 business hours. Confidential handling guaranteed.
Google Meet
Direct slot with the partner. Complimentary consultation · no commitment · cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign — and we won't leave you hanging.
Request callback
Tell us a time window and a phone number. A partner will call you back during the chosen slot.
< 24 h reply · direct with partner
Have a specific question? Tell us your situation in a sentence or two — a partner will reply within 24 business hours.
Complimentary 30-minute meeting with the partner responsible for your area. Google Meet or in person. Cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign — and we won't leave you hanging.
Tell us your preferred time slot and a phone number. A partner will call you back — no hold queues, no gatekeepers.
We use our own and third-party cookies to improve your experience. More information
Essential for the website to function. Cannot be disabled.
Help us understand how you use the site to improve it.
Enable relevant content and advertising.