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The applicant inquired whether they could apply the 4% VAT rate based on having a physical disability exceeding 33%. The DGT ruled that eligibility depends on whether the vehicle is intended for the regular transport of persons with disabilities in wheelchairs or those with reduced mobility.
Cuestión planteada Posibilidad de beneficiarse del tipo reducido del 4 por ciento establecido en el artículo 91.Dos.1.4º de la Ley del Impuesto sobre el Valor Añadido.
El tipo reducido del 4% se aplica a vehículos destinados al transporte habitual de personas con discapacidad en silla de ruedas o con movilidad reducida. Para las personas con discapacidad, es necesario acreditar un grado igual o superior al 33% y que se desplacen en silla de ruedas. En el caso de movilidad reducida, la situación debe requerir atención especial o adaptación de los servicios de transporte. La aplicación del tipo requiere el previo reconocimiento del derecho por la Agencia Estatal de Administración Tributaria.
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