Discount For Buying a New Car Tax
People with mobility problems have several aid in the purchase of new cars, known as disability discounts, such as the reduction in the payment of VAT and registration tax exemption, which apply whenever the conditions required.
What percentage of disability must be taken to avoid having to pay Registration Tax?
To be exempt from registration tax in the purchase of new cars registered in the name of the disabled for the exclusive use and benefit of the disability discount will be taken into account:
* You must be accredited a handicap of 33% or higher, by a certificate or resolution of IMSERSO or competent body of the Autonomous Community concerned.
What requirements must be met?
Besides the disability credited as indicated above, must satisfy all the following requirements:
* That they have passed at least four years since the registration of another vehicle under similar conditions. As an exception, this requirement shall not apply in cases of total loss of vehicles, provided they are duly accredited.
* The vehicle purchased with these benefits is not subject to a further spread during the term of four years following the date of registration.
What if it is sold or transferred the vehicle subsequently purchased with the allowance for disability?
If later than four years since the first registration, another vehicle is enrolled in the same conditions, or transfer the car that was purchased with the discount for disability, would be required to settle the tax which benefited at the time of the purchase.
Would have to differentiate between two possible cases, depending on the purchase or not a new vehicle:
* If what you want is to buy a second vehicle and register it on behalf of the disabled person, the chargeable event goes back to the time of registration of the first vehicle and both the tax base as the tax rate should refer to that time.
If you enroll a second vehicle, the duty is payable at the time of change in circumstances, therefore the tax base and tax rate are those ruling at that time
