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V2081-18 13 July 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo reducido

Motorcycles subject to 21% VAT if they fail technical requirements for reduced mobility vehicles

A query was raised regarding whether a person with reduced mobility could benefit from the reduced 4% VAT rate when purchasing a motorcycle. The DGT has ruled that motorcycles are subject to the 21% rate, as they do not meet the technical standards for the habitual transport of persons with reduced mobility.

The question raised

Application of the reduced rate of 4 percent in the acquisition of said vehicle.

The DGT's ruling

The reduced rate of 4% applies to vehicles for persons with reduced mobility that meet specific technical requirements, such as a curb weight not exceeding 350 kg and a maximum speed of 45 km/h on level ground. Motorcycles with two, three, or four wheels that do not meet said technical concept must be taxed at the general rate of 21%. The vehicle must be suitable for the habitual transport of persons with disabilities, a requirement that a motorcycle for persons with reduced mobility does not fulfill.

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