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A taxpayer inquired whether the reduced VAT rate could be applied when purchasing a vehicle for the regular transport of their mother, who has a disability. The DGT clarified that to apply the 4% rate, all legal requirements must be met and prior recognition of the entitlement must be obtained from the State Tax Administration Agency (AEAT).
Cuestión planteada Aplicación del tipo impositivo del 4 por ciento del Impuesto sobre el Valor Añadido previsto en el artículo 91.Dos.1.4º de la Ley 37/1992, de 28 de diciembre en la adquisición del citado vehículo.
Para aplicar el tipo del 4% en vehículos destinados al transporte habitual de personas con discapacidad o movilidad reducida, se requiere el previo reconocimiento del derecho por la AEAT mediante solicitud del adquirente y la persona con discapacidad. El adquirente debe acreditar el destino del vehículo y puede demostrarlo mediante parentesco, tutela o convivencia. Si no se cuenta con dicho reconocimiento previo, la operación tributará al tipo general del 21%.
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