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An entity has requested clarification on the VAT rate applicable to the sale of three- or four-wheeled motorcycles known as 'scooters'. The DGT has determined that the standard rate of 21% will apply, unless they meet the specific technical characteristics required to be classified as vehicles for persons with reduced mobility.
Cuestión planteada Tipo impositivo aplicable
Las motocicletas tipo 'scooter' tributan al 21% de IVA si no responden al concepto de vehículos para personas de movilidad reducida. Para aplicar el tipo reducido del 4%, el vehículo debe cumplir los requisitos técnicos de no superar los 350 kg de tara, no alcanzar más de 45 km/h en llano y estar proyectado especialmente para personas con disfunción física. Una motocicleta no cumple el requisito de ser apta para el transporte de personas con movilidad reducida.
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