Procedure

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

General Data

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

Tax

Subject

Taxes

Object

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.

Responsible body

Tax Agency

General information on the procedure

Start method

Interested party

Applicant: Citizen - Company

Place of presentation

  • Online.

  • AEAT (Tax Agency) offices

  • Post offices

  • Other places established in Article 16 of Law 39/2015

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.

Procedure/service stages

  • 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.

Forms

Form 04

Resolution deadline

6 Month/s

Resolution body

Tax Agency

Appeals

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.

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.

Information concerning electronic procedure

Identification system

Electronic DNI (Spanish National ID), Electronic certificate, Clave PIN

Interactivity level

Level 4: Electronic processing

Normativa

Normativa Básica

Ley 37/1992, de 28 de diciembre, del Impuesto sobre el Valor Añadido. Artículo 91. Dos.1.4º. (BOE 29-diciembre-1992)

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)

Real Decreto 1065/2007, de 27 de julio, por el que se aprueba el Reglamento General de las actuaciones y los procedimientos de gestión e inspección tributaria y de desarrollo de las normas comunes de los procedimientos de aplicación de los tributos. Artículos 136 y 137. Disposición Adicional Primera. Uno. 9. (BOE 5-septiembre-2007)