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A taxpayer acquired a vehicle at the reduced VAT rate of 4% for the transport of a person with reduced mobility. Following the death of said person and after only two years, the taxpayer wishes to sell the vehicle.
Cuestión planteada Si tiene obligación de regularizar el tipo impositivo del Impuesto sobre el Valor Añadido que se aplicó en la adquisición del citado vehículo
La transmisión de un vehículo por actos inter vivos antes de transcurrir cuatro años desde su adquisición incumple las condiciones para el tipo reducido del 4%. Si el adquirente transmite el vehículo antes de cumplir dicho plazo, debe reintegrar el importe del beneficio fiscal mediante el modelo 309. El tipo impositivo a aplicar para el reintegro es el tipo general vigente en la fecha de la adquisición.
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