Administrative Procedures: Ministry of Finance

Administrative Procedures

General Information

Name: 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
Type of procedure/service: Tax information
Subject: Taxes
SIA code: 997798
Description: Procedure for prior recognition of the purchaser's right to apply the reduced Value Added Tax rate of 4% in intracommunity deliveries or purchases of vehicles for use as self-drive taxis or self-drive special cars for transporting people with disabilities in wheelchairs, either with or without adaptation, as well a motor vehicles that, with or without adaptation, are to be used to habitually transport people with disabilities in wheelchairs or with reduced mobility, regardless of who may be the driver of said vehicles.
Body responsible for the procedure: State Tax Administration Agency (EA0028512)

General information on the procedure/service

Instigating party

Interesado

Recipient interested party

Citizen
Business

Requisitos del solicitante

Los datos, informes o antecedentes obtenidos por la Administración tributaria en el desempeño de sus funciones tienen carácter reservado y sólo podrán ser utilizados para la efectiva aplicación de los tributos o recursos cuya gestión tenga encomendada y para la imposición de las sanciones que procedan, sin que puedan ser cedidos o comunicados a terceros, salvo en los supuestos establecidos en el artículo 95 de la Ley 58/2003, de 17 de diciembre, General Tributaria. Más información sobre la protección de datos en la Agencia Tributaria en https://www.agenciatributaria.gob.es/AEAT.sede/Inicio/_pie_/_Datos_personales_/_Datos_personales_.shtml

Documents

The documentation accrediting that the vehicle is to be used to habitually transport people with disabilities in wheelchairs or with reduced mobility must be filed together with the request.

Deadline for resolution

6 Month(s)

Más información sobre plazos

Los períodos de interrupción justificada que se especifiquen reglamentariamente, las dilaciones en el procedimiento por causa no imputable a la Administración Tributaria, y los períodos de suspensión del plazo que se produzcan conforme a lo previsto legalmente no se incluirán en el cómputo del plazo de resolución.

Administrative silence interested party

Negative

Competent bodies

Tax Agency

End of procedure

Appeals

Reconsideration: Application period: One month. Optional and filed 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: Application period: One month from the day following notification of the contested decision or from the date on which the proceedings or the prior motion for reversal are deemed as dismissed. It will be addressed to the administrative body that made the appealable decision.

Basic Regulations

Regulations applicable to online processing

Reglamento del Impuesto sobre el Valor Añadido, aprobado por Real Decreto 1624/1992, de 29 de diciembre. Artículo 26 bis. Dos. (BOE 31-diciembre-1992)

Regulations approving inclusion of procedure or service in the register

Resolución de 28 de diciembre de 2009, de la Presidencia de la Agencia Estatal de Administración Tributaria, por la que se crea la sede electrónica y se regulan los registros electrónicos de la Agencia Estatal de Administración Tributaria (BOE 29-diciembre-2009)

Place of submission

Online.
AEAT (Tax Agency) offices
Post offices
Other places established in Article 16 of Law 39/2015

Stages of procedure

Initial step: At the request of the interested party, by submitting an application signed by both the purchaser and the disabled person, when the latter is not the purchaser (form 04). Proof must be provided of the disability or reduced mobility as well as that the vehicle is to be used to habitually transport people with disabilities in wheelchairs or with reduced mobility
Procedure: If the requirements are fulfilled, an agreement of provisional acceptance shall be issued, which will enable the purchase of the vehicle with the rate of 4%. Subsequently, the data corresponding to the purchase of the vehicle must be notified either by the vendor of the vehicle via the Internet, or by the applicant in person at the tax office. If they are not correct, a withdrawal ruling will be issued granting the interested party a hearing.
End: If they are correct, an agreement will be issued recognising the definitive right to apply the rate of 4%. Taxpayers who deliver vehicles for the habitual transport of people with disabilities in wheelchairs or with reduced mobility may only apply the reduced tax rate when the purchaser accredits his or her right by means of a document that contains the corresponding Tax Agency agreement, which must be held throughout the entire established period.

URl for online processing