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A query was raised regarding whether repairs and maintenance for a vehicle used by a person with reduced mobility can be taxed at a 4% VAT rate. The DGT clarifies that this rate applies only to the repair of vehicles specifically adapted for persons with reduced mobility and wheelchairs, rather than vehicles used for the regular transport of persons with disabilities.
Cuestión planteada Aplicación del tipo reducido del 4 por ciento a las operaciones de reparación y mantenimiento de dicho vehículo.
Los servicios de reparación de vehículos y sillas de ruedas tributan al 4% solo si se trata de los vehículos para personas con movilidad reducida definidos en el primer párrafo del artículo 91.2.1.4º de la Ley del IVA. Para los vehículos destinados al transporte habitual de personas con minusvalía (segundo párrafo del mismo artículo), el tipo reducido solo aplica a la adaptación, pero no a la reparación, la cual tributará al tipo general del 21%.
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