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A taxpayer has enquired whether the reduced VAT rate can be applied when purchasing a vehicle for their mother, who has reduced mobility. The DGT clarifies that this is possible provided that prior recognition is obtained from the AEAT and the requirements regarding regular use and proof of disability are met.
Cuestión planteada Aplicación del tipo del 4 por ciento en la adquisición de un vehículo nuevo para el transporte de su madre, con movilidad reducida, y condiciones que debe cumplir para solicitar la aplicación de dicho tipo impositivo.
Para aplicar el tipo del 4% en vehículos destinados al transporte habitual de personas con discapacidad o movilidad reducida, es necesario obtener el reconocimiento previo de la AEAT mediante solicitud conjunta del adquirente y la persona con discapacidad. El vehículo debe ser apto para el transporte (por ejemplo, no una motocicleta) y el uso debe ser repetido y continuado, no extraordinario. Se debe acreditar la discapacidad o movilidad reducida mediante certificación del IMSERSO o el órgano autonómico competente.
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