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)

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 people 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.

For its part, Royal Decree 1165/1995, of July 7, which approves the Special Tax Regulations, establishes:

That the application of the exemption case to the first definitive registration of motor vehicles registered in the name of people with disabilities for their exclusive use, will be conditioned on their prior recognition by the Tax Administration .
That the definitive registration of the means of transport will be conditional on accreditation before the competent body in matters of registration of the aforementioned prior recognition by the Tax Administration.
That the request 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, which must be presented, in advance, to the Delegation or Administration of the Agency State Department of Tax Administration corresponding to its tax domicile, a writing, subject to the model determined by the Minister of Finance and Public Function, requesting the application of such assumptions. This document will state, at a minimum, the name, tax identification number and tax address of the applicant, the class, brand and model of the means of transport and the exemption case whose recognition is requested.
That the writing referred to in the previous article will be accompanied by the following documentation :
- Copy of the vehicle technical inspection sheet , or in the case of boats or aircraft, certification of its 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 the Value Added Tax or the enjoyment of the exemption in the Special Tax on Certain Means of Transport.

Supporting documents and documents required for presentation

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

Filing period

The submission of the application form will be made before the definitive registration of the means of transport, and cannot be carried out until the recognition of the tax benefit has occurred.

Place for presentation

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

Application model

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

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