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V3081-17 28 November 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo reducido

Applying 4% reduced VAT on vehicles requires prior AEAT approval and proof of reduced mobility

A person with a 65.5% disability queried whether they could apply the 4% reduced VAT rate to a vehicle purchase. The DGT responded that to do so, they must obtain recognition from the AEAT and prove that the vehicle is for the regular transport of persons with reduced mobility or in wheelchairs.

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 prior recognition of the right by the AEAT and compliance with the requirements of the VAT Law and its Regulations. For persons with reduced mobility, it is necessary to possess the parking card and the certificate from the IMSERSO or the regional authority accrediting said mobility. The transport must be habitual, understood as that which occurs in a repeated and continuous manner.

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