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V2282-21 12 August 2021 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · impuesto especial sobre determinados medios de transporte

For the exemption from special tax on vehicle registration due to disability, prior recognition from the Administration is required

A consultant with a disability and reduced mobility asks whether their hybrid vehicle is exempt from the Special Tax on Certain Means of Transport. The DGT clarifies that it does not qualify for non-liability due to reduced mobility, but may be eligible for the disability exemption if the requirements are met and prior recognition is obtained.

The question raised

Question raised: Taxation under the Special Tax on Certain Means of Transport.

The DGT's ruling

The vehicle cannot benefit from non-liability for persons with reduced mobility if it does not meet the technical definition of curb weight and speed. However, it may request the disability exemption if the vehicle is for the exclusive use of the holder and prior recognition is obtained from the Administration via form 05. This recognition must be requested before registration, as it cannot be obtained nor can a refund be requested after registration. Using the vehicle for purposes other than the exclusive use of the person with a disability entails the obligation to self-assess the tax.

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