- Disability or reduced mobility must be proven with a certificate or resolution from IMSERSO or the relevant regional authority, or any other legally accepted proof.
- The Supreme Court ruling of March 8, 2023, applies regarding proof of disability for tax benefits.
- This criterion is not yet reiterated and does not constitute binding doctrine.
- Relevant legal references: Law 37/1992 (IVA), RD 1624/1992.
Source: serviciostelematicosext.hacienda.gob.es
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.
Latest Posts in "Spain"
- Spanish VAT Exemption for Intra-Community Acquisitions: Application, Thresholds, and Compliance Rules
- VAT on Real Estate: Waiver of Exemption, Reverse Charge, and Deductibility Conditions
- TEAC and CJEU Confirm No VAT Deduction for Client Entertainment and Hospitality Expenses in Spain
- Briefing document & Podcast: Spain – E-Invoicing and E-Reporting
- Spain sets the date: Mandatory B2B e‑invoicing starts on 1 October 2027
