The Italian Revenue Agency issued Letter No. 35/2026 on 11 February 2026, confirming that a 4 % reduced VAT rate applies to vehicles adapted for individuals with motor disabilities who hold a BS‑category special driving licence with adaptation codes, even without a disability certificate under Law No. 104/1992. The guidance clarifies eligibility requirements and documentation needed for the reduced rate.
The reduced VAT rate is 4 %.
The clarification was issued on 11 February 2026.
A BS‑category special driving licence with adaptation codes indicating the motor impairment is required, even if the taxpayer does not hold a disability certificate under Law No. 104/1992.
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