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A taxpayer inquired whether special driving courses, examinations, and fees associated with the acquisition of an adapted vehicle could qualify for the reduced 4% VAT rate. The DGT ruled that these operations are not covered under the regulations to apply said rate.
Cuestión planteada Si resultaría aplicable el tipo del 4 por ciento del Impuesto sobre el Valor Añadido a dichos servicios que le son prestados.
El tipo impositivo del 4% se aplica a vehículos para personas con movilidad reducida y servicios de reparación o adaptación específicos según el artículo 91.Dos de la Ley 37/1992. No existen en la normativa del IVA otras operaciones relacionadas con personas con movilidad reducida que permitan aplicar este tipo superreducido. Por tanto, la realización de cursos especiales de conducción, exámenes y el pago de sus tasas no se benefician del tipo del 4%.
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