Modelo 04 — application for 4 % VAT on a car for a person with a disability

Modelo 04 is an official form of the Spanish Tax Agency (AEAT). With it the buyer asks in advance for the reduced 4 % VAT rate on a vehicle that will habitually carry a person with a disability in a wheelchair or with reduced mobility (art. 91.Dos.1.4º of the VAT Act and art. 26 bis of the VAT Regulation). It does not matter who drives.

The right is recognised before the purchase and takes effect from the date of the application. The form has two copies — for the authority and for the applicant; FoxDocs prints the data on both and keeps the official layout.

• the buyer of the vehicle — the person with a disability or whoever will drive them (spouse, relative, partner, guardian, someone living with them);
• both the buyer and the person with a disability sign the application;
• disability of 33 % or more, certified by IMSERSO or the regional authority; pensioners for permanent incapacity (total, absoluta, gran invalidez) count as 33 %;
• it must be filed before buying the vehicle: at the AEAT office for your tax address, through Correos or any public registry, or online on the AEAT website;
• a new vehicle on these terms only 4 years after the previous one (unless it was a total loss or deregistered), and it cannot be sold for 4 years after purchase;
• the procedure’s resolution period is 6 months; a refusal can be appealed (recurso de reposición or reclamación económico-administrativa) within one month.

• section 1: the buyer’s NIF, surnames and name, tax address and phone;
• section 2: the same details of the person with a disability;
• section 3: a representative — only if a third party files the form;
• section 4: make and model of the vehicle and a tick: first vehicle, 4 years have passed, or total loss / deregistration of the previous one; separately — taxi or special vehicle;
• section 5: which documents are attached;
• section 6: date of the application and signatures.

• the completed Modelo 04 in two copies, signed by both people;
• the certificate of disability or reduced mobility (IMSERSO or regional authority) — original and copy;
• proof that the vehicle will carry this person: e.g. family book showing kinship, registered partnership, guardianship document, census certificate at the same address;
• if less than 4 years have passed — the insurer’s total-loss certificate or the deregistration document of the previous vehicle;
• a copy of the buyer’s NIF card if they have no AEAT ID label; ID documents of both; if a representative files — proof of representation.

1. Tell the chat in any language who is buying the vehicle, who it is for and which model you chose.
2. The assistant fills in both people’s details and ticks the grounds and attached documents.
3. Download the PDF, sign it together with the person with a disability and file it with AEAT before the purchase.

Official Modelo 04 and instructions, Agencia Tributaria: sede.agenciatributaria.gob.es — Modelo 04. Checked 2026-10-09. This is not tax advice.