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A person with a disability who acquired a vehicle at a 4% VAT rate has enquired whether they must regularise the tax if they transfer it to their legal guardian before the four-year period expires. The DGT has ruled that an inter vivos transfer before this deadline fails to meet the conditions required to maintain the reduced rate.
Cuestión planteada Si en caso de realizar la citada transmisión del vehículo tiene obligación de regularizar el tipo de gravamen 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 determina el incumplimiento de las condiciones para aplicar el tipo reducido del 4%. Este incumplimiento persiste aun cuando el vehículo se transmita al tutor legal de la persona con discapacidad. En consecuencia, el adquirente deberá reintegrar el importe del beneficio mediante el modelo 309, aplicando el tipo general vigente en la fecha de la adquisición original.
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