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The inquirer asks whether the 4% rate can be applied to the purchase of a minibus and its adaptation services for transporting wheelchair users. The DGT states that this is possible provided that prior recognition is obtained from the AEAT and all legal requirements are met.
Cuestión planteada Posibilidad de aplicar el tipo reducido del 4 por ciento en la adquisición del microbús y, en su caso, a los servicios de adaptación de aquél.
La aplicación del tipo del 4% en la adquisición de vehículos para el transporte habitual de personas con discapacidad en silla de ruedas o con movilidad reducida requiere el previo reconocimiento del derecho por la AEAT. El adquirente debe justificar el destino del vehículo y cumplir los requisitos de la Ley del IVA y su Reglamento. Asimismo, se aplicará el tipo reducido del 4% a los servicios de adaptación de vehículos destinados al transporte habitual de personas con discapacidad en silla de ruedas.
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