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V2352-19 10 September 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Transport of persons with reduced mobility in adapted taxis taxed at 10% if exemption criteria are not met

A query was raised regarding whether adapted taxi services for persons with reduced mobility are exempt from VAT. The DGT has determined that the exemption only applies if the vehicle has undergone permanent structural, technical, or mechanical modifications compared to its original configuration.

The question raised

Application of the exemption provided for in Article 20, paragraph One, number 15 of Law 37/1992 or, where applicable, the tax rate applicable for Value Added Tax purposes.

The DGT's ruling

The exemption for the transport of sick or injured persons requires that the vehicle be specially adapted through permanent structural, technical, or mechanical modifications. This exemption includes persons with physical or mental disabilities in vehicles with such adaptation. If the vehicle does not meet these special adaptation requirements, the transport of persons with reduced mobility is subject to the reduced rate of 10%.

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