Purchasers of vehicles for persons with reduced mobility must obtain prior recognition from the AEAT

The application of the reduced tax rate of 4% in the acquisition of vehicles intended for the transport of persons with disabilities or reduced mobility is not automatic. The regulations require compliance with specific accreditation and administrative recognition requirements before proceeding with the purchase under this tax rate.

What the DGT has resolved

The Dirección General de Tributos (DGT) has clarified that, to benefit from the 4% rate provided in Law 37/1992, the existence of a disability or the need for reduced mobility is not enough. The criteria establish that:

• Prior recognition of the right by the Agencia Estatal de Administración Tributaria (AEAT) through a formal application is mandatory.
• The purchaser has the obligation to justify the intended use of the vehicle.
• The disability or reduced mobility must be accredited in accordance with the terms established in the current regulations.

In the absence of this prior recognition by the Administration, the vehicle purchase operation must be taxed at the general rate of 21%.

What it means for you

If you are a person with a disability or reduced mobility, or if you act on behalf of one, the possibility of reducing the VAT cost on a vehicle depends on prior administrative management. The 4% rate cannot be applied at the discretion of the issuer at the time of invoicing if the AEAT resolution validating said right is not held. Failure to complete this procedure results in the application of the ordinary tax rate, which significantly increases the acquisition cost.

What you should do

Before formalizing the purchase of a vehicle with the intention of applying the reduced rate, it is necessary to:

• Verify that the requirements for reduced mobility or disability are met according to Legislative RD 6/2015.
• Submit the application for recognition to the Agencia Estatal de Administración Tributaria.
• Ensure that all documentation justifying the vehicle's purpose and the user's condition is correctly prepared to prevent the operation from being classified under the 21% rate.

Each mobility situation and each type of vehicle must be assessed individually to ensure compliance with VAT regulations.