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An individual has enquired whether the 4% reduced VAT rate can be applied to the purchase of a vehicle. The DGT has ruled that to apply this rate to vehicles intended for the regular transport of persons with disabilities or reduced mobility, all legal requirements must be met and prior recognition of the entitlement must be obtained from the AEAT.
Cuestión planteada A efectos del Impuesto sobre el Valor Añadido, tipo impositivo aplicable a la operación.
La aplicación del tipo del 4% requiere que el vehículo sea apto para el transporte habitual de personas con discapacidad en silla de ruedas o con movilidad reducida. Es imprescindible obtener el previo reconocimiento del derecho por la Agencia Estatal de Administración Tributaria mediante solicitud. Este reconocimiento debe ser anterior a la operación, ya que no procede si el documento que acredita la discapacidad es posterior. Los requisitos se mantienen tanto en compras bajo el régimen general como en el régimen especial de bienes usados.
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