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Index of Specific manual for people with disabilities

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Filing
Publication Identification Number (NIPO)
Income 2023
VAT 2024
1. Services and purchases exempt from VAT
  1. Goods acquired from another country of the European Union or imported for the benefit of people with disabilities
  2. Social assistance services provided by Public Law entities or private social establishments
2. Application of reduced rates
Registration Tax (IEDMT) 2024
1. No restraint for vehicles for people with reduced mobility
2. Exemption for means of transport registered in the name of people with disabilities for their exclusive use (provided that the requirements established in the Tax Law are met)
Specific regulations from previous years
1. Income 2022
2. 2021 Income Tax

Specific manual for people with disabilities

This publication is for informational purposes only.

Filing
Publication Identification Number (NIPO)
Income 2023
VAT 2024
Registration Tax (IEDMT) 2024
Specific regulations from previous years

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Updated webpage: March 18, 2024