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

They pay tax at 4%:

1. Sales of taxis or special cars intended to be used for the transport of people with disabilities in wheelchairs, directly or after their adaptation, and sales of vehicles intended for the transport of persons with disabilities in wheelchairs or with reduced mobility , regardless of who the driver is, 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.

   • The disability certificate of the IMSERSO or management company corresponding to the Autonomous Community that has transferred its management is obtained previously.

   In these cases, the prior recognition of the tax administration of the acquirer's right is required before the vehicle is purchased. The destination of the vehicle must be justified.

2. Sales of adapted vehicles for people with reduced mobility (tare 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 self-carriages for transporting disabled people in wheelchairs.

   • Vehicles for the usual transfer of persons with disabilities to wheelchairs or with reduced mobility, regardless of who is the driver of the wheels.

4. Special vehicle repair services for people with reduced mobility (tare not exceeding 350 kg and speed not exceeding 45 km/h) and wheelchairs for the exclusive use of disabled people.

   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 with reduced mobility.

The following test methods shall be admissible:

• The ownership of the vehicle in the name of the person with disabilities.

• The acquirer is the spouse of the person with a disability or has a direct or collateral relationship up to the third degree inclusive.

• The acquirer is registered as a common-law partner of the person with disabilities in the Register of common-law partnerships of the Autonomous Community of residence.

• The acquirer must be a tutor, legal representative or a legal guardian of the person with a disability.

• The acquirer must demonstrate that the person with disabilities is in a joint residence with a certificate of residence or for having the tax address in the same property.

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

In any case, persons 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.

• The holders of the parking card for persons with disabilities issued by the Local Corporations or, where applicable, by the Autonomous Communities , who must have the certificate or resolution issued by the Institute of the Elderly and Social Services (IMSERSO) or competent body of the corresponding Autonomous Community, which proves the reduced mobility.

To make the request and provide the documentation, go to the following link: