Reduced VAT on the purchase, adaptation or repair of vehicles for people with disabilities
They are taxed at 4%:
Sales of vehicles for transporting people with disabilities who use wheelchairs, or who have reduced mobility, regardless of who drives the vehicles, provided 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.
The IMSERSO disability certificate must have been acquired in advance, or that of the managing body in the Autonomous Community managing the process.
In this case, prior recognition of the purchaser's entitlement by the tax authorities is required before the purchase of the vehicle. The destination of the vehicle must be justified.
Adaptation services for the following vehicles:
Taxis and private hire vehicles for the transportation of people with disabilities.
Vehicles for the regular transportation of people with disabilities or reduced mobility, regardless of who drives them.
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 wheelchairs, other than those for the exclusive use of people with disabilities, which can be used to compensate for physical impairments, is taxed at 10%.
The repair of other vehicles is taxed at 21%, even if they are intended for the transport of people with disabilities or reduced mobility .
Shall be admissible the following means of proof include:
The ownership of the vehicle in the name of the person with a disability.
The buyer is spouse of the disabled person or has a relationship in a direct or collateral line to the third degree, inclusive.
The buyer is registered as a partner of a disabled person in the register of civil partners or unions of fact of the Autonomous Community of residence.
That the buyer has the status of guardian, legal representative or de facto guardian of the person with a disability.
The buyer demonstrates cohabitation with the disabled person via a certificate (census registration) or due to having the address in the same property.
For the purposes of applying the 4% rate of VAT to the purchase of a vehicle, 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.
Will be considered, in any event, people with reduced mobility:
- Blind people or those with visual impairments, and, in any case, those affiliated with the National Organization of Spanish Blind People (ONCE) who accredit this affiliation via the corresponding certificate.
Those who hold parking permits for disabled people issued by local corporations or, where relevant, Autonomous Communities who, in any case, they must have a certificate or resolution issued by the Institute of Social Services and the Elderly (IMSERSO), or the competent body in the corresponding Autonomous Community, accrediting the reduced mobility.
To make the application and provide the documentation, click on the following link:Recognition of entitlement