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Una persona con un 34% de discapacidad sin movilidad reducida consulta si puede adquirir un vehículo con el tipo de IVA reducido del 4%. La DGT responde que para aplicar dicho tipo el vehículo debe destinarse al transporte habitual de personas con discapacidad en silla de ruedas o con movilidad reducida, requiriendo además el reconocimiento previo del derecho por la AEAT.
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