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A person wishes to sell a vehicle purchased at the 4% reduced VAT rate for persons with disabilities before the four-year period has elapsed. The DGT has ruled that, as the acquisition occurs due to death (mortis causa), the tax benefit is not lost and there is no requirement to regularise the tax.
Cuestión planteada Se plantea por la consultante si tiene obligación de regularizar el tipo de gravamen, así como el modelo que debe utilizar al efecto, el importe que debe ser regularizado y, por último, si el tipo de gravamen de referencia debe ser el 18 por ciento o el vigente en la actualidad.
La obligación de no transmitir el vehículo durante cuatro años se refiere a transmisiones por actos 'inter vivos'. Cuando la adquisición se produce por un acto 'mortis causa', como una herencia, no existe la obligación de mantener la propiedad hasta que transcurra el plazo de cuatro años desde la adquisición originaria. Por tanto, la transmisión previa al plazo no determina la pérdida del beneficio fiscal disfrutado.
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