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A professional has requested clarification on the VAT regime applicable to the repair, sale of parts, and rental of electric scooters. The DGT has determined that the sale of spare parts is subject to the equivalence surcharge, whereas rental and repair services are taxed under the general regime.
Cuestión planteada Régimen o regímenes aplicables a efectos del Impuesto sobre el Valor Añadido.
Los patinetes eléctricos (vehículos de movilidad personal) no son vehículos a motor, por lo que sus piezas de recambio no están excluidas del recargo de equivalencia. La venta de dichas piezas constituye un sector diferenciado de la actividad de reparación y alquiler. Por tanto, la comercialización de piezas de recambio debe acogerse al recargo de equivalencia si se cumplen los requisitos legales.
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