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The purchase of a vehicle by a handicapped person, in a wheelchair or with clinically proven reduced mobility, has the advantage that the super-reduced Value Added Tax will be applied, that is to say, only 4% VAT will be paid on the purchase of such vehicle.
Additionally, this owner will be exempted from paying the registration tax provided that his disability is proven and that it is higher than 33%, and the same for the road tax. The resolution period is 6 months.