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A taxpayer inquired whether the reduced 4% VAT rate could be applied to the purchase of a new vehicle for a child with reduced mobility without waiting for the mandatory four-year period, arguing that the circumstances were not analogous. The DGT ruled that since the vehicle serves the same purpose, the conditions are considered analogous, and the four-year interval must be observed.
Cuestión planteada Aplicación del tipo impositivo del 4 por ciento en la adquisición del nuevo vehículo, aunque no hayan transcurrido 4 años desde la adquisición del anterior, por entender que no se realizaría en análogas condiciones.
Para aplicar el tipo del 4% en vehículos destinados al transporte habitual de personas con discapacidad o movilidad reducida, debe haber transcurrido al menos cuatro años desde la adquisición de otro vehículo en análogas condiciones. Si el nuevo vehículo se adquiere para transportar a la misma persona que el anterior, se considera que la adquisición se realiza en condiciones análogas. Por tanto, no procede el tipo reducido si no se cumple el plazo de cuatro años establecido en el artículo 26 bis.dos.1.1º del Reglamento del IVA.
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