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An individual inquired whether they could rectify the VAT on a vehicle purchased at the standard rate to apply the reduced 4% rate after obtaining a disability certificate. The DGT responded that, as a general rule, rectification is not permitted if there was no prior recognition from the AEAT, although it qualifies this criterion in light of a recent judicial ruling.
Cuestión planteada Si resulta procedente la rectificación posterior de la repercusión efectuada a tipo general del Impuesto en la adquisición del vehículo, para aplicar el tipo reducido del Impuesto sobre el Valor Añadido previsto en el artículo 91.Dos.1.4º de la Ley 37/1992 si se obtuviese dicho reconocimiento.
Para aplicar el tipo reducido del 4% se requiere el previo reconocimiento del derecho por la AEAT mediante solicitud. Si en la fecha de adquisición no existía dicho reconocimiento, el tipo aplicable es el general del 21%. No obstante, si con posterioridad se obtiene un certificado de discapacidad con efectos retroactivos anteriores a la compra, según doctrina del TEAC, sí procedería la rectificación por ingreso indebido.
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