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A query was raised regarding whether vehicles adapted for transporting wheelchair passengers, owned by social services entities, qualify as vehicles for persons with reduced mobility. The DGT ruled that they do not meet the technical definition and that their tax exemption depends on whether they are classified as N1 vehicles or adaptable mixed vehicles with an economic purpose.
Cuestión planteada ¿Los vehículos descritos tienen la consideración de vehículos para personas con movilidad reducida?
Los vehículos adaptados para el transporte de pasajeros en silla de ruedas no son vehículos para personas con movilidad reducida, ya que estos últimos deben estar proyectados y construidos especialmente para ese uso, con una tara no superior a 350 kg y velocidad máxima de 45 km/h. Si los vehículos son de categoría N1 o mixtos adaptables, podrían estar no sujetos al IEDMT si cumplen los requisitos del artículo 65.1.a) de la LIE, incluyendo la afectación significativa a una actividad económica.
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