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A physical person asks how to prove a vehicle is used for regular transport of their father with reduced mobility to apply the 4% VAT rate. The DGT responds that prior recognition from the AEAT is necessary and that various admissible means of proof can be used to demonstrate the intended use.
Cuestión planteada Quiere saber cómo puede probar que el uso habitual del vehículo es el transporte de su padre para que se le reconozca el derecho a aplicar el tipo impositivo reducido del 4 por ciento.
La aplicación del tipo del 4% requiere el previo reconocimiento del derecho por la AEAT mediante solicitud suscrita por el adquirente y la persona con discapacidad. Para acreditar que el vehículo es para el transporte habitual de personas con discapacidad o movilidad reducida, se pueden usar medios como la titularidad del vehículo a nombre del discapacitado, el parentesco, la convivencia o la condición de tutor. La AEAT valorará la eficacia de las pruebas aportadas bajo el principio de valoración libre y conjunta.
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