The law allows for the purchase of a vehicle for people with reduced mobility at the super-reduced rate of 4%, but recognition must be requested before the purchase. A family from Tododisca discovered this six months after paying the standard VAT.
Buying an adapted vehicle with the standard VAT of 21% can mean thousands of euros more, when the law allows for the 4% rate. This is recounted by David, 41, in an interview with Tododisca, who said his family was unaware of this option until another mother mentioned it in a rehabilitation waiting room.
David is the father of Martín, six years old, who has West syndrome and a recognised 87% disability with reduced mobility. Two years ago, the wheelchair no longer fit in the family car's boot, and they bought a minivan paying the standard VAT.
“We did the math and it was several thousand euros. It made me very angry that no one, neither at the dealership nor anywhere else, explained it to us.”
The VAT regulations provide for the super-reduced rate of 4% for vehicles intended to regularly transport people with reduced mobility or wheelchair users, regardless of who drives them. To apply it, prior recognition must be requested from the Tax Agency before the purchase. In general, the benefit cannot have been applied to another vehicle in the four years prior.
Additionally, people with disabilities can request exemption from the registration tax and the municipal circulation tax for vehicles in their name, with requirements varying by case. In some autonomous communities, there are also grants available to adapt the vehicle with ramps or platforms.
David has decided to share his case so that other families can be informed in time. “We can no longer recover that money, but if this helps another family to request it in time, it will have been worth it.”

