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, “Vehicle whose tare weight does not exceed 350 kg , and which, by construction, cannot reach a speed greater than 45 km/h on the flat, designed and built especially (and not merely adapted) for the use of people with any physical dysfunction or disability. As for the rest of their technical characteristics, they will be equated to three-wheeled mopeds.”

   • Wheelchairs for the exclusive use of people with disabilities.

   • Autotaxis or special automobiles intended to be used for the transportation of disabled people in wheelchairs , directly or after adaptation.

   • Motor vehicles that , with prior adaptation or not, must regularly transport disabled people in wheelchairs or with reduced mobility , regardless of who their driver is.

   In the last two cases 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 usual transportation of disabled people in wheelchairs or with reduced mobility. Among other means of proof the following will be admissible:

   1. The ownership of the vehicle in the name of the person with a disability.

   2. That the purchaser is the spouse of the person with a disability or has a direct or collateral family relationship up to and including the third degree.

   3. That the purchaser is registered as a de facto partner of the person with a disability 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 guardian of the person with a disability.

   5. That the purchaser demonstrate cohabitation with the person with a disability through a registration certificate or by having the tax domicile in the same home.

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

   Requirements:

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

   • That at least four years have passed since the acquisition of another vehicle under similar conditions.

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

     Nor will this requirement be required for vehicles acquired for the regular transportation of disabled people in wheelchairs or with reduced mobility, by legal persons or entities that provide social services to promote personal autonomy and care for the dependency referred to in Law 39/2006, of December 14, on the Promotion of Personal Autonomy and Care for people in a situation of dependency, as well as social services referred to in the Royal Legislative Decree 1/2013, of November 29, as long as they are intended for the habitual transportation of different defined groups of people or for their use in different territorial or geographic areas of those that gave rise to the acquisition or previous acquisitions.

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

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

   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 certification 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 “Vehicle whose tare weight does not exceed 350 kg , and which, by construction, cannot reach a speed greater than 45 km/h on the flat, designed and built especially (and not merely adapted) for the use by people with some physical dysfunction or disability. As for the rest of their 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 self-tourism vehicles for the transportation of people with disabilities.

   • Motor vehicles for the regular transportation of people with reduced mobility , regardless of who their driver is.

^(*) To make the request and provide the documentation, go to the following link: ^(Back)