Reduced VAT Rate for Vehicles Transporting Disabled Persons: Legal Requirements and Conditions

• Reduced VAT rate of 4 percent applies to vehicles for transporting people with disabilities.
• The disabled person does not need to be the driver, but the vehicle’s intended use must be justified.
• The father of the inquirer has a 75 percent disability and reduced mobility.
• The vehicle will be driven by the children as the parents do not drive.
• The inquirer asks if the reduced VAT rate can be applied to the vehicle purchase.
• The DGT confirms the reduced rate can be applied if legal requirements are met.
• Applicable law: Article 91 of the VAT Law includes vehicles for people with reduced mobility.
• Main requirements: Prior recognition by AEAT, proof of vehicle’s intended use, and compliance with specific conditions.
• Vehicles for people with reduced mobility are defined by weight and speed limits.
• Motor vehicles suitable for transporting people with disabilities are also included.
• Authorization from AEAT is required, with proof of the vehicle’s intended use.
• Article 90 of the VAT Law sets the general VAT rate at 21 percent.
• Article 91 of the VAT Law regulates the reduced rate for vehicles for people with disabilities.
• Article 26 of the VAT Regulation details specific requirements for the reduced rate.

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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