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A taxi driver inquires whether they can provide transport services for persons with disabilities using an adapted vehicle without changing their IAE heading, and how this affects VAT. The DGT rules that they may remain under the autotaxi heading and that the service is VAT-exempt provided the vehicle is specifically adapted.
Cuestión planteada Se cuestiona si el alta en el epígrafe 721.2 del Impuesto sobre Actividades Económicas le faculta para ejercer el transporte de dichas personas o si procede darse de alta en el epígrafe 721.3 "Transporte de viajeros por carretera".
La actividad de transporte de personas con discapacidad realizada con un vehículo adaptado debe clasificarse en el epígrafe 721.2 del IAE (transporte por autotaxis). El servicio está exento de IVA según el artículo 20.uno.15º de la Ley del IVA, siempre que el vehículo haya sido objeto de modificaciones estructurales o técnicas permanentes para tal fin. Al realizarse servicios sujetos y exentos, el contribuyente deberá aplicar la regla de prorrata para la deducción del IVA. Asimismo, deberá regularizar las cuotas deducidas por la adquisición del vehículo si el porcentaje de deducción definitivo varía significativamente en el periodo de regularización.
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