PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

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 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.