Ministry of Finance PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

Buscador de Contenidos

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)

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