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Specific manual for people with disabilities

Vehicles

The VAT rate of 4% will be applied to the following operations:

  1. Deliveries, intra-Community acquisitions or imports of the following vehicles (Article 91. Two. 1. 4 of Law 37/1992 and article 26 bis. Two. 2 of Royal Decree 1624/1992):

    • Vehicles for people with reduced mobility , understood as such, in accordance with Royal Legislative Decree 6/2015, the “Vehicle with a tare weight of no more than 350 kg , and which, by construction, cannot reach a speed on flat ground greater than 45 km/h , designed and built especially (and not merely adapted) for use by people with some physical disability or impairment. As regards the rest of its technical characteristics, they will be equated to three-wheeled mopeds.”

    • Wheelchairs for the exclusive use of people with disabilities.

    • Special taxis or passenger cars intended to be used for the of disabled people in wheelchairs, either directly or after their adaptation.

    • Motor vehicles that , whether or not adapted, must regularly transport disabled people in wheelchairs or with reduced mobility , regardless of who is driving them.

    In the last two cases, the prior recognition by the Tax Administration of the purchaser's right is required before making the purchase of the vehicle. (*)

    It must be proven that the destination of the vehicle is the regular transport of disabled people in wheelchairs or with reduced mobility. Among other means of proof the following will be admissible:

    1. Ownership of the vehicle in the name of the disabled person.

    2. That the purchaser is the spouse of the disabled person or has a direct or collateral family relationship up to the third degree inclusive.

    3. That the purchaser is registered as the de facto partner of the disabled person in the Registry of Couples or De Facto Unions of the Autonomous Community of residence.

    4. That the purchaser has the status of guardian, legal representative or de facto custodian of the disabled person.

    5. The purchaser must prove cohabitation with the disabled person by means of a registration certificate or by having a tax domicile in the same home.

    6. In the event that the vehicle is acquired by a legal entity that is carrying out activities to assist people with disabilities or, where applicable, that it has within its workforce contracted workers with disabilities who will regularly use the vehicle.

    Requirements:

    The 4% rate will apply to the delivery, intra-community acquisition or import of vehicles for the regular transport of persons with reduced mobility or for the transport of disabled persons in wheelchairs, provided that the following requirements are met:

    • at least four years have passed the acquisition of another vehicle in similar conditions.

      However, this requirement will not be required in the event of a total loss of the vehicles, certified by the insurance company or when the definitive deregistration of the vehicles is justified.

      This requirement will not be imposed either for vehicles acquired for the regular transport of disabled people in wheelchairs or with reduced mobility, by legal persons or entities that provide social services for the promotion of personal autonomy and care for dependency referred to in Law 39/2006, of December 14, on the Promotion of Personal Autonomy and Care for People in Situations of Dependency, as well as social services referred to in Royal Legislative Decree 1/2013, of November 29, provided that they are used for the regular transport of different defined groups of people or for their use in different territorial or geographical areas from those that gave rise to the previous acquisition or acquisitions.

      In any case, the purchaser must justify the existence of conditions other than those that occurred when acquiring the previous vehicle or vehicles.

    • That not be the subject of a subsequent transfer by inter vivos acts during the period of four years following their date of acquisition .

    For the purposes of applying the 4% VAT rate, persons with disabilities will be considered those with a degree of disability equal to or greater than 33%. The degree of disability or reduced mobility must be accredited by means of a certificate or resolution issued by the Institute for the Elderly and Social Services (IMSERSO) or the competent body of the corresponding Autonomous Community.

  2. Repair services for the following vehicles (Article 91. Two. 2. 1 of Law 37/1992 and Royal Legislative Decree 6/2015):

    • Vehicles for people with reduced mobility , understood as such, in accordance with Royal Legislative Decree 6/2015, the "Vehicle with a tare weight of no more than 350 kg , and which, by construction, cannot reach a speed on flat ground greater than 45 km/h , designed and built especially (and not merely adapted) for use by people with some physical disability or impairment. As regards the rest of its technical characteristics, they will be equated to three-wheeled mopeds."

    • Wheelchairs for the exclusive use of people with disabilities.

  3. Adaptation services (does not include repair services) of the following vehicles for people with disabilities and reduced mobility (Article 91. Two. 2. 1 of Law 37/1992):

    • Autotaxis and private cars for transporting people with disabilities.

    • Motor vehicles for the regular transport of people with reduced mobility , regardless of who is driving them.

(*) To make the request and provide the documentation, click on the following link: (Back)

Recognition of the right