Reduced VAT on the purchase, adaptation or repair of vehicles for people with disabilities

Taxed at 4%:

1. Sales of autotaxis or special cars intended to be used for the transport of disabled people in wheelchairs, directly or after their adaptation, and sales of vehicles intended for the transport of disabled people in wheelchairs or with reduced mobility , regardless of who is the driver, provided that the following requirements are met :

   • At least 4 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.

   • That the disability certification be obtained in advance from IMSERSO or the managing entity corresponding to the Autonomous Community that has transferred its management.

   In these cases prior recognition the Tax Administration of the purchaser's right is required before purchasing the vehicle. The destination of the vehicle must be justified.

2. Sales of adapted vehicles for people with reduced mobility (tare weight not exceeding 350 kg and speed not exceeding 45 km/h) and wheelchairs for the exclusive use of people with disabilities.

3. The adaptation services of the following vehicles:

   • Taxis and private cars for transporting disabled people in wheelchairs.

   • Vehicles for the regular transport of disabled people in wheelchairs or with reduced mobility, regardless of who is driving them.

4. repair services of special vehicles for people with reduced mobility (tare weight not exceeding 350 kg and speed not exceeding 45 km/h) and wheelchairs for the exclusive use of people with disabilities.

   The repair of the rest of the vehicles is taxed at 21%, even if they are intended for the transport of people with disabilities or reduced mobility .

The following means of evidence will be admissible:

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

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

• 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.

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

• 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.

For the purposes of applying the 4% rate of VAT on the purchase of a vehicle, reduced mobility must be accredited by certificate or resolution issued by the Institute of Seniors and Social Services (IMSERSO ) or competent body of the corresponding Autonomous Community.

In any case, the following will be considered persons with reduced mobility:

• Blind people or those with visual impairments, and, in any case, those affiliated with the National Organisation of Spanish Blind People (ONCE) who accredit this affiliation via the corresponding certificate.

• Holders of a parking card for people with disabilities issued by local authorities or, where applicable, by the Autonomous Communities, who, in any case, must have the certificate or resolution issued by the Institute for the Elderly and Social Services (IMSERSO) or the competent body of the corresponding Autonomous Community, proving reduced mobility.

To make the request and provide the documentation, click on the following link: