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A taxpayer inquired whether they could rectify the VAT on a vehicle purchase, moving from the 21% rate to the 4% rate after being granted a disability certificate. The DGT ruled that this is not possible because the reduced rate requires the prior recognition of the right by the AEAT.
Cuestión planteada Pretende conocer si, en virtud de la descripción de los hechos, resulta procedente rectificar la cuota del Impuesto sobre el Valor Añadido inicialmente repercutida por el vendedor.
Para aplicar el tipo del 4% en vehículos para personas con discapacidad, es necesario el previo reconocimiento del derecho por la AEAT mediante solicitud. El tipo impositivo aplicable es el vigente en el momento del devengo. Si en la fecha de la operación no se cumplían los requisitos y no existía dicho reconocimiento, no procede la rectificación de la cuota.
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