Reduced VAT Rate Applies to Vehicles for Disabled Persons Even if Certificate Obtained After Purchase

• The reduced VAT rate applies to the purchase of vehicles for people with reduced mobility, even if the required certificate is obtained after the purchase, as long as it is effective from a date before the purchase.
• This represents a change in the Central Tribunal’s previous criteria.
• The new criterion aligns with a recent ruling by the Superior Court of Justice of Madrid (sentence nº 936/2023).
• The decision reiterates recent TEAC resolutions from 2024 and 2026.
• Relevant legal references: Ley 37/1992 (IVA), article 91.2.1.4, and RD 1624/1992, article 26.bis.2.2.

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.

---

---