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.
An association of companies has enquired whether light (L6e) and heavy (L7e) quadricycles can be taxed at the 4% VAT rate as vehicles for persons with reduced mobility or disabilities. The DGT indicates that this is possible provided the vehicle is suitable for the regular transport of such persons and all legal requirements are met.
Cuestión planteada Aplicación del tipo impositivo del 4 por ciento del Impuesto sobre el Valor Añadido, a las entregas de cuatriciclos ligeros, categoría L6e; y pesados, categoría L7e, homologados según los términos del Reglamento (UE) nº 168/2013 del Parlamento Europeo y del Consejo, de 15 de enero de 2013, relativo a la homologación de los vehículos de dos o tres ruedas y los cuatriciclos, en el ámbito de las entregas de vehículos para personas con movilidad reducida y sillas de ruedas para uso exclusivo de personas con discapacidad.
Para aplicar el tipo reducido del 4% a cuatriciclos, el vehículo debe ser adecuado para el transporte habitual de personas con discapacidad en silla de ruedas o con movilidad reducida. El vehículo debe tener capacidad para trasladar al discapacitado en su silla de ruedas o ser apto para el transporte de personas con movilidad reducida. Es imprescindible obtener el previo reconocimiento del derecho por parte de la Agencia Estatal de Administración Tributaria mediante solicitud del interesado.
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.