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Index of Specific manual for people with disabilities

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Filing
Publication Identification Number (NIPO)
Income Tax 2024
VAT 2025
1. Services and purchases exempt from VAT
  1. Goods purchased from another European Union country or imported for the benefit of persons with disabilities
  2. Social assistance services provided by public law entities or private social establishments
2. Application of reduced rates
Registration Tax (IEDMT) 2025
1. No restraints for vehicles for people with reduced mobility
2. Exemption for means of transport registered in the name of persons with disabilities for their exclusive use (provided that the requirements established in the Tax Law are met)
Specific regulations from previous years

Specific manual for people with disabilities

This publication is for informational purposes only.

Filing
Publication Identification Number (NIPO)
Income Tax 2024
VAT 2025
Registration Tax (IEDMT) 2025
Specific regulations from previous years

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Updated webpage: April 7, 2025