Reduced VAT on the purchase, adaptation or repair of vehicles for people with disabilities
They are taxed at 4%:
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Sales of autotaxis or special self-tourism vehicles intended to be used for the transportation of disabled people in wheelchairs, directly or after adaptation, and sales of vehicles intended to the transportation of disabled people in wheelchairs or with reduced mobility , regardless of who their driver is, provided that the following requirements are met:
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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.
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That they are not subject to subsequent transfer via "inter vivos" act during the four years after registration.
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That the disability certification be previously obtained from IMSERSO or managing entity corresponding to the Autonomous Community to which its management has been transferred.
In these cases prior recognition by the Tax Administration of the purchaser's right is required before making the purchase of the vehicle. The destination of the vehicle must be justified.
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Sales of vehicles adapted for people with reduced mobility (taw weight not exceeding 350 kg and speed not exceeding 45 km/h) and wheelchairs for exclusive use by people with disabilities.
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adaptation services of the following vehicles:
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Autotaxis and self-tourism vehicles for the transportation of people with disabilities in wheelchairs.
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Vehicles for the regular transportation of disabled people in wheelchairs or with reduced mobility, regardless of who their driver is.
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repair services of special vehicles for people with reduced mobility (taw 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 proof will be admissible:
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The ownership of the vehicle in the name of the person with a disability.
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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.
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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.
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That the purchaser has the status of guardian, legal representative or de facto guardian of the person with a disability.
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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.
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, people with reduced mobility will be considered:
- 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.
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The holders of the parking card for people with disabilities issued by the Local Corporations 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 competent body of the corresponding Autonomous Community, accrediting reduced mobility.
To make the request and provide the documentation, go to the following link:
Recognition of the right