- A person plans to buy a vehicle for reduced mobility before obtaining a disability certificate.
- The reduced tax rate of 4 percent for vehicles for disabled persons requires prior recognition.
- If the certificate is obtained after purchase but with effects before the purchase, a tax correction is possible.
- The tax paid can be considered undue and a correction procedure can be initiated for a refund.
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.