No restraint for vehicles for people with reduced mobility

A vehicle for people with reduced mobility, in accordance with Royal Decree 339/1990, is understood to be “A vehicle whose tare weight does not exceed 350 kg , and which, therefore construction, cannot reach a speed greater than 45 km/h on the flat, designed and constructed especially (and not merely adapted) for the use of people with some physical dysfunction or disability. As for the rest of their technical characteristics, they will be equated to three-wheeled mopeds.”

Regulations

Law 38/1992, of December 28, on Special Taxes, establishes in its article 65.1.a) 6. that the first definitive registration in Spain of vehicles, new or used, equipped with an engine for propulsion will be subject to the tax, except for those mentioned below:

…

6. º Vehicles for people with reduced mobility.

Supporting documents and documents required for presentation

• Vehicle Technical Data Sheet .

Filing period

The submission of the application form will be carried out before the definitive registration of the means of transport, and cannot be carried out until the reality of non-submission by the Administration has been verified. Tax.

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

Model 06 . Excises on Certain Means of Transport. Exemptions and non-liability without prior approval.

NS6 key