Clarification on Reduced VAT for Vehicles for Disabled Persons: Ownership Not Essential, but Preferable

• The DGT clarifies that it is not essential for the vehicle to be in the name of the person with a disability to apply the reduced VAT rate of 4%.
• The father of the person consulting has a recognized reduced mobility rating and is going to purchase a vehicle for his father’s transportation.
• The DGT states that the vehicle does not have to be in the name of the person with a disability to apply the reduced VAT rate, but it is a preferred means of proof to justify the use of the vehicle for transporting people with disabilities or reduced mobility.

Source: audiconsultores-etlglobal.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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