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A person with a 33% disability has enquired about the requirements for applying the 4% VAT rate to a vehicle purchase. The DGT states that to apply this reduced rate, the vehicle must be suitable for the habitual transport of persons with disabilities and the AEAT must have previously recognised the entitlement through a formal application.
Cuestión planteada Requisitos para la aplicación del tipo reducido del 4 por ciento a efectos del Impuesto sobre el Valor Añadido en la adquisición de dicho 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 Agencia Estatal de Administración Tributaria. El vehículo debe ser apto para dicho transporte, excluyéndose, por ejemplo, las motocicletas. La discapacidad debe acreditarse mediante certificación oficial o por ser pensionista de incapacidad o jubilación por incapacidad. Además, se deben cumplir requisitos como el transcurso de cuatro años desde la adquisición de otro vehículo en condiciones análogas y la no transmisión del nuevo vehículo en ese mismo plazo.
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