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An individual has enquired whether they can apply the reduced VAT rate when purchasing a vehicle for persons with reduced mobility that is registered in the dealership's name. The DGT has ruled that to apply the 4% rate, it is necessary to meet all legal requirements and obtain prior recognition of the entitlement from the AEAT.
Cuestión planteada Si resultaría de aplicación el tipo reducido del Impuesto sobre el Valor Añadido previsto en el artículo 91.Dos.1.4º de la Ley 37/1992.
La aplicación del tipo impositivo reducido del 4% a los vehículos para el transporte habitual de personas con discapacidad o movilidad reducida requiere el previo reconocimiento del derecho por la Agencia Estatal de Administración Tributaria. Este reconocimiento se inicia mediante solicitud suscrita por el adquirente y la persona con discapacidad. Además, se deben cumplir los requisitos de los artículos 91.dos.1.4º de la Ley 37/1992 y el artículo 26 bis del Reglamento del IVA.
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