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A person with a 33% disability inquires whether reduced VAT at 4% and exemption can apply to a vehicle for a sibling with over 75% disability. The DGT outlines requirements regarding use, proof of disability, and prior recognition by the AEAT.
Cuestión planteada - Requisitos para la aplicación del tipo reducido del 4 por ciento a efectos del Impuesto sobre el Valor Añadido, en la adquisición de dicho vehículo.
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