- The super reduced rate can be applied for the acquisition of a vehicle by a person with a disability, even if the disability certificate is provisional.
- The person in question has a 33% disability certificate and wants to buy a vehicle with a reduced rate of 4%.
- The Directorate General of Taxes (DGT) states that the 4% tax rate can only be applied to vehicle purchases under certain conditions.
- If the disability certificate is revoked after its review, there is no provision for a refund of the tax benefit.
- As long as the applicant meets the requirements for the reduced rate at the time of application, they are entitled to it regardless of the provisional nature of the disability certificate.
Source: audiconsultores-etlglobal.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
