As set out in article 93.1.e) shall be exempt from tax on Mechanical drive vehicles for disabled guests are provided in annex IIThe General rules of vehicles, approved by royal decree 2822/1998, of 23 december.Furthermore, are exempt vehicles registered in the name of disabled persons for their exclusive use. This exemption applies to both maintain such circumstances, both vehicles driven by persons with disabilities and for transport.The exemptions provided for in the preceding two paragraphs will not be applicable to taxpayers by beneficiaries of them for more than a vehicle simultaneously.For the purposes of this paragraph, shall be regarded as persons with disabilities who have the legal status in equal degree or higher than 33 per cent.