Reduced VAT on the purchase, adaptation or repair of vehicles for people with disabilities

They are taxed at 4%:

1. Sales of special taxis or private cars intended to be used for the transport of people with disabilities in wheelchairs, either directly or after adaptation, and sales of vehicles intended for the transport of people with disabilities in wheelchairs or with reduced mobility , regardless of who the driver is, provided that the following requirements are met :

   • At least four years must have passed since the registration of another vehicle under similar conditions. However, this requirement will not apply in cases of total loss of the vehicles, duly documented.

   • That they are not subject to a subsequent transfer by "inter vivos" acts during the period of four years following the date of their registration.

   • That the disability certification be obtained beforehand from IMSERSO or the managing entity corresponding to the Autonomous Community that has transferred its management.

   In these cases, the following is required: prior recognition by the Tax Administration of the buyer's rights before making the purchase of the vehicle. The intended use of the vehicle must be justified.

2. Sales of adapted vehicles for people with reduced mobility (tare weight not exceeding 350 kg and speed not exceeding 45 km/h) and wheelchairs for the exclusive use of people with disabilities.

3. The services of adaptation of the following vehicles:

   • Taxis and private hire vehicles for the transport of people with disabilities in wheelchairs.

   • Vehicles for the regular transport of people with disabilities in wheelchairs or with reduced mobility, regardless of who the driver is.

4. The services of repair of special vehicles for people with reduced mobility (tare weight not exceeding 350 kg and speed not exceeding 45 km/h) and wheelchairs for the exclusive use of people with disabilities.

   Repairs to other vehicles are taxed at 21%, even if they are intended for transport. people with disabilities or reduced mobility .

The following means of proof will be admissible:

• The vehicle ownership is in the name of the person with a disability.

• That the purchaser is the spouse of the person with a disability or has a direct or collateral family relationship up to and including the third degree.

• That the purchaser is registered as the civil partner of the person with a disability in the Register of civil partners or unions of the Autonomous Community of residence.

• That the purchaser has the status of guardian, legal representative or de facto guardian of the person with a disability.

• That the purchaser demonstrates cohabitation with the person with a disability through a certificate of registration or by having the tax domicile in the same dwelling.

For the purposes of applying the 4% rate VAT When purchasing a vehicle, reduced mobility must be certified by a certificate or resolution issued by the Institute for the Elderly and Social Services (IMSERSO) or the competent body of the corresponding Autonomous Community.

In any case, the following will be considered as people with reduced mobility:

• Blind or visually impaired people and, in any case, those affiliated with the Spanish National Organization of the Blind (ONCE) who prove their membership through the corresponding certificate.

• Holders of parking cards for people with disabilities issued by Local Corporations or, where applicable, by the Autonomous Communities, who, in any case, must have the certificate or resolution issued by the Institute for the Elderly and Social Services (IMSERSO) or competent body of the corresponding Autonomous Community, accrediting reduced mobility.

To submit your application and documentation, please follow this link:

Recognition of the right