Vehicle Tax Exemptions for Disability

Tax benefits for purchasing a vehicle intended for the regular transport of a person with a recognized disability degree equal to or greater than 33%: reduced VAT (IVA), exemption from vehicle registration tax, and exemption or reduction of road tax.

Requirements

• •Minor's disability certificate ≥33%
• •The vehicle must be registered in the name of the minor or the parent, for their exclusive use
• •Not having claimed the same exemption on another vehicle within the last 4 years
• •Not transferring or selling the vehicle for 4 years, except in cases of total write-off/salvage

Steps to follow

1. 1Prior to registering the vehicle, submit Modelo 05 to Agencia Tributaria to request the reduced 4% VAT (IVA) on the purchase.
2. 2Submit Modelo 06 to request exemption from Registration Tax (IEDMT) before initial vehicle registration.
3. 3Once registered, apply at your local town hall (Ayuntamiento) for Road Tax (IVTM) exemption or reduction, attaching the disability certificate.
4. 4Keep all documentation: these tax benefits require you not to transfer ownership of the vehicle for 4 years.

Required documents

• •Valid disability certificate ≥33%
• •DNI/NIE of the vehicle owner
• •Vehicle documentation (purchase invoice, technical specification sheet / ficha técnica)
• •Census registration certificate (Empadronamiento) if requested by the local town hall

Where to file it

Agencia Tributaria (IVA e IEDMT) y Ayuntamiento (IVTM)

• •Sede electrónica de la Agencia Tributaria (Modelos 05 y 06)
• •Presencial u online en el Ayuntamiento de tu localidad (IVTM)