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A trader has requested clarification regarding the VAT regime and the relevant IAE heading for the sale of electric scooters and their spare parts. The DGT has clarified that the application of the VAT equivalence surcharge varies depending on whether the scooter is classified as a personal mobility vehicle or a motor vehicle.
Cuestión planteada Cuestiona el epígrafe que le corresponde en el Impuesto sobre Actividades Económicas y el régimen de tributación a efectos del Impuesto sobre el Valor Añadido.
En el IVA, si el patinete eléctrico tiene una velocidad máxima superior a 25 km/h, se considera vehículo a motor y queda excluido del recargo de equivalencia. Si la velocidad es igual o inferior a 25 km/h, se considera vehículo de movilidad personal y se aplica el recargo de equivalencia. En el IAE, la venta de patinetes eléctricos se clasifica en el epígrafe 654.1 de comercio al por menor de vehículos terrestres, salvo que no superen los 6 km/h, en cuyo caso serían juguetes (epígrafe 659.6).
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