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An individual has enquired whether the reduced VAT rate can be applied when purchasing a vehicle to regularly transport their mother, who has reduced mobility. The DGT clarifies that this is possible provided that legal requirements are met and prior recognition is obtained from the AEAT.
Cuestión planteada Requisitos para que a la adquisición del referido vehículo le resulte de aplicación el tipo del Impuesto sobre el Valor Añadido del 4 por ciento previsto en el artículo 91.Dos.1.4º de la Ley 37/1992.
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 conjunta del adquirente y la persona con discapacidad. El vehículo debe ser apto para dicho transporte y la discapacidad debe ser igual o superior al 33%. Además, deben cumplirse requisitos como no haber adquirido otro vehículo en condiciones análogas en los últimos cuatro años.
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