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Recognition of entitlement to the reduced VAT rate of 4% on transactions relating to vehicles used for the transport of disabled persons in wheelchairs or with reduced mobility.

General data

Designation

Recognition of entitlement to the reduced VAT rate of 4% on transactions relating to vehicles used for the transport of disabled persons in wheelchairs or with reduced mobility.

Type of procedure

Taxation

Subject

Taxes

Object

Procedure for the prior recognition of the purchaser's right to the application of the reduced value added tax rate of 4% on intra-Community deliveries or acquisitions of vehicles to be used as taxis or special cars for the transport of disabled persons in wheelchairs, either directly or after adaptation, as well as motor vehicles which, after adaptation or not, must habitually transport disabled persons in wheelchairs or persons with reduced mobility, regardless of who the driver of the vehicle is.

Responsible body

Tax Agency

General information on the procedure

Start-up method

interested

Applicant:Citizen - Company

Place of presentation

Telematics.

AEAT offices.

Post Offices.

Other places referred to in article 16 of Law 39/2015.

Documentation

The application must be accompanied by documentation proving that the vehicle is intended for the regular transport of the disabled person in a wheelchair or with reduced mobility.

Phases of the procedure/service

Home:At the request of a party, by means of an application signed by both the acquirer and the person with a disability, provided that he/she is different from the acquirer (Form 04).Proof of disability or reduced mobility and that the vehicle is intended for the regular transport of disabled persons in wheelchairs or with reduced mobility must be provided.

Processing:If the requirements are met, a provisional acceptance agreement will be issued, allowing the vehicle to be purchased at the 4% rate.Subsequently, the seller of the vehicle via the Internet, or the applicant himself/herself in person at the offices of the Administration, must communicate the data corresponding to the acquisition of the vehicle.If they are not correct, a proposal for a negative decision will be issued and the interested party will be given a hearing.

Termination:If they are correct, an agreement will be issued definitively recognising entitlement to the 4% rate.Taxable persons who supply vehicles for the regular transport of disabled persons in wheelchairs or with reduced mobility may only apply the reduced tax rate when the purchaser accredits his entitlement by means of the document containing the relevant agreement of the State Tax Administration Agency, which must be kept during the limitation period.

Forms

Electronic processing

Resolution deadline

6 Months

Resolution body

Tax Agency

Resources

Replenishment:Deadline:One month.Optional, with the office that made the administrative decision to be appealed, stating that no economic-administrative claim has been lodged against it.

Economic-administrative claim:Deadline:One month from the day following the day of notification of the contested act or the day on which the procedure or the previous appeal for reconsideration may be deemed to have been dismissed.It will be addressed to the administrative body that made the appealable decision.

Information linked to e-processing

Identification system

Electronic DNI, Electronic Certificate, PIN Key

Level of interactivity

Level 4:Electronic processing

Regulations

Basic Regulations