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An individual purchased a vehicle at the standard VAT rate and subsequently obtained recognition from the Tax Agency to apply the 4% rate. The DGT was consulted on whether it is possible to rectify the seller's VAT amount.
Cuestión planteada Si resulta procedente rectificar la cuota del Impuesto sobre el Valor Añadido inicialmente repercutida por el vendedor.
No es procedente la rectificación de la cuota de IVA porque el tipo impositivo aplicable es el vigente en el momento del devengo. Para aplicar el tipo reducido del 4% en vehículos para personas con movilidad reducida, se requiere el previo reconocimiento del derecho por la AEAT. Al no contar con dicho reconocimiento a la fecha de la operación, el tipo aplicable era el del 21%.
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