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V1033-15 30 March 2015 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo reducido

Reduced 4% VAT applicable for buying a caravan for persons with reduced mobility

A taxpayer with a 74% disability asks whether they can purchase a caravan under the reduced 4% VAT rate. The DGT states this is possible if prior recognition is obtained from the AEAT and it is proven that the vehicle will be used for the regular transport of a person with reduced mobility.

The question raised

Application of the reduced rate of 4 percent in the acquisition of a new motorhome vehicle, provided it is the sole and habitual vehicle, is in the name of the applicant, and meets the conditions of being suitable for transporting wheelchairs or persons with reduced mobility.

The DGT's ruling

The application of the 4% rate requires the prior recognition of the right by the AEAT through an application signed by the acquirer and the person with a disability. The vehicle must be suitable for habitual transport, understood as an activity carried out in a repeated and continuous manner, rather than an extraordinary one. It must be proven that the purpose of the vehicle is the transport of persons with disabilities in wheelchairs or with reduced mobility, complying with the requirements of Article 26 bis of the VAT Regulations.

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