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A company asks whether the transport service for users of day centers (elderly persons and persons with disabilities) in vehicles equipped with a ramp and anchors is exempt from VAT. The DGT responds that the exemption requires the vehicle to have permanent structural, technical, or mechanical modifications relative to its original configuration.
Question posed: Whether the provision of the transport service subject to this inquiry would be exempt from Value Added Tax.
The exemption for the transport of the sick or injured includes persons with physical or mental disabilities if specially adapted vehicles are used. An adapted vehicle is understood to be one whose original configuration has undergone permanent structural, technical, or mechanical modifications. If these requirements are not met, the transport of elderly persons to day centers is subject to VAT at the reduced rate of 10%.
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