Exemption for means of transport registered in the name of persons with disabilities for their exclusive use (provided that the requirements established in the Tax Law are met)

Regulations

Law 38/1992, of December 28, on Special Taxes, establishes in its article 66.1.d) that the first definitive registration of motor vehicles registered in the name of persons with disabilities for their exclusive use will be exempt from the tax, provided that the following requirements are met:

At least four years have passed since another vehicle was registered in the same conditions. Nevertheless, this requirement is not relevant in the event of the total loss of the vehicle, which must be duly accredited.
That they are not subject to subsequent transfer via "inter vivos" act during the four years after registration.

Royal Decree 1165/1995, of July 7, approving the Regulations on Special Taxes, establishes:

That the application of the exemption assumption to the first definitive registration of motor vehicles registered in the name of persons with disabilities for their exclusive use, will be conditional on their prior recognition by the tax administration .
That the final registration of the means of transport will be subject to the accreditation before the competent body in matters of registration of the aforementioned prior recognition by the tax administration.
That the application for prior recognition be made by the persons in whose name the first definitive registration of the means of transport is intended to be carried out, who must submit, in advance, to the Delegation or Administration of the State Tax Administration Agency corresponding to their tax domicile, a written document, subject to the model determined by the Minister of Finance and Public Function, requesting the application of such assumptions. The document shall state, as a minimum, the name, tax identification number and tax address of the applicant, the type, make and model of the means of transport and the exemption for which recognition is requested.
That the following documentation will be attached to the document referred to in the previous article:
- Copy of the technical inspection record of the vehicle , or in the case of boats or aircraft, certification of their technical characteristics, issued by the seller.
- The disability certificate issued by the National Institute of Social Services or by the competent managing entities.
That the tax administration itself will verify, as a requirement for the recognition of the exemption, that at least four years have passed since the registration of another vehicle under similar conditions for the purposes of applying the normal rate of Value Added Tax or enjoying the exemption from the Special Tax on Certain Means of Transport.

Supporting documents and documents required for submission

Disability certificate issued by the Institute of Migration and Social Services or by the managing entities corresponding to the Autonomous Communities that have transferred their management.
Vehicle Technical Sheet .

Filing period

The application form must be submitted before the final registration of the means of transport, and cannot be submitted until the tax benefit has been recognised.

Place for presentation

Delegation of the State Tax Administration Agency or Administrations dependent on it, in whose territorial demarcation the taxpayer has his tax domicile.

Application form

Form 05. special tax on certain means of transport. Request for non-taxation, exemption and reduction.

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