No restraints for vehicles for people with reduced mobility

A vehicle for people with reduced mobility, according to Royal Decree 339/1990, is understood as "A vehicle with a tare weight of no more than 350 kg and which, by construction, cannot reach a speed on flat ground exceeding 45 km/h , designed and built especially (and not merely adapted) for use by people with some physical disability or impairment. As regards the rest of its technical characteristics, they will be equated to three-wheeled mopeds."

Regulations

Law 38/1992, of December 28, on Special Taxes, establishes in its article 65.1.a) 6. The first definitive registration in Spain of vehicles, new or used, equipped with an engine for propulsion, except for those listed below, will be subject to the tax:

…

6. º Vehicles for people with reduced mobility.

Supporting documents and documents required for submission

• Vehicle Technical Sheet .

Filing period

The application form must be submitted before the final registration of the means of transport, and cannot be submitted until the Tax Authority has verified the non-taxability of the vehicle.

Place for presentation

Delegation of the State Tax Administration Agency or Administrations dependent on it, in whose territorial demarcation the taxpayer has his tax domicile.

Application form

Model 06 . Excises on Certain Means of Transport. Exemptions and non-liability without prior approval.

NS6 Key