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V2181-14 6 August 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo reducido

4% reduced VAT rate applicable on vehicle purchases subject to AEAT recognition and legal requirements

A person with a disability has enquired whether the 4% reduced VAT rate can be applied to the purchase of a new vehicle. The DGT has ruled that this is contingent upon obtaining prior recognition from the AEAT and meeting the requirements regarding habitual transport and vehicle suitability.

The question raised

Application of the reduced rate of 4 percent in the acquisition of a new vehicle.

The DGT's ruling

The application of the 4% rate requires the prior recognition of the right by the AEAT through a joint application by the purchaser and the person with a disability. The vehicle must be suitable for the habitual transport, understood as a repeated and continuous activity, of persons with reduced mobility or in a wheelchair. The requirements of temporality and non-transferability established in the VAT Regulation must be met.

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