Recognition of the right to apply the reduced VAT rate of 4% to transactions related to vehicles used to transport people with disabilities in wheelchairs or with reduced mobility

Denomination

Recognition of the right to apply the reduced VAT rate of 4% to transactions related to vehicles used to transport people with disabilities in wheelchairs or with reduced mobility

Procedure type

Taxation

Subject

Taxes

Purpose

Procedure whose aim is the prior recognition of the purchaser's right to apply the reduced value added tax rate of 4% for deliveries or purchases in the EU of vehicles that will be used as special taxis or cars to transport people with disabilities in wheelchairs, either directly or after adapting them, as well as motor vehicles that, with or without adaptation, will regularly transport people with disabilities in wheelchairs or with reduced mobility, regardless of who drives them.

Responsible body

State Revenue Office

Start form

interested

Applicant: Citizen - Company

Place for presentation

Telematics.

AEAT offices.

Post Offices.

Other places contemplated in article 16 of Law 39/2015.

Documentation

Together with the request, you must provide documentation that proves that the vehicle is to be used for the regular transportation of a disabled person who uses a wheelchair, or who has reduced mobility.

Phases of the procedure/service

Start: At the request of a party, through an application signed by both the purchaser and the disabled person, provided that they are different from the purchaser (Form 04). Disability or reduced mobility must be proven and the vehicle's purpose must be the regular transport of disabled people in wheelchairs or with reduced mobility.

Procedure: If the requirements are met, a provisional acceptance agreement will be issued, which allows the acquisition of the vehicle by applying the 4% rate. Subsequently, the seller of the vehicle via the Internet, or the applicant himself in person at the Administration offices, must communicate the data corresponding to the acquisition of the vehicle. If they are not correct, a proposal for a negative resolution will be issued, granting the interested party a hearing.

End: If correct, a definitive agreement recognising the right to apply the 4% rate will be issued. Taxpayers who deliver vehicles for the regular transport of disabled people in wheelchairs or with reduced mobility may only apply the reduced tax rate when the purchaser proves his right through the document containing the relevant agreement of the State Tax Administration Agency, which must be kept for the duration of the limitation period.

Forms

Electronic processing

Resolution deadline

6 months

Resolution body

State Revenue Office

Resources

Replacement: Term: One month. On a discretionary basis, before the office from which the administrative act to be appealed comes, stating that no economic-administrative claim has been filed against it.

Economic-administrative claim: Term: One month from the day following the notification of the disputed claim or that on which the procedure or the previous appeal is deemed rejected. It will be addressed to the administrative body that issued the challengeable act.

Identification system

Electronic ID, Electronic Certificate, PIN Code

Level of interactivity

Level 4: Electronic processing