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The consultant asks whether vehicles for disabled persons must be used exclusively for that purpose to apply the reduced VAT rate. The DGT responds that, although the law does not define 'habitual use', such use must be proven through available evidence and prior recognition by the AEAT.
Cuestión planteada A efectos del Impuesto sobre el Valor Añadido, se cuestiona si dichos vehículos ha de estar habitualmente destinados al uso la persona con discapacidad en silla de ruedas o con movilidad reducida, o si el vehículo puede ser utilizado en otros usos.
Para aplicar el tipo del 4% en vehículos que deban transportar habitualmente a personas con discapacidad, es necesario obtener el previo reconocimiento del derecho por la AEAT. La normativa no define el concepto de habitualidad, por lo que se debe acreditar el destino del vehículo mediante medios de prueba como la titularidad, el parentesco o la convivencia. El vehículo debe ser apto para el transporte, lo que excluye, por ejemplo, las motocicletas para personas con movilidad reducida.
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