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A professional inquiry was made regarding whether electric scooter-type motorcycles for persons with reduced mobility qualify for the 4% reduced VAT rate and whether they are subject to the equivalence surcharge. The DGT has determined that if they do not meet the technical requirements for vehicles for persons with reduced mobility, the standard rate applies and the equivalence surcharge is excluded.
Cuestión planteada - Tipo impositivo aplicable. - Régimen aplicable en el Impuesto sobre el Valor Añadido: general o el del recargo de equivalencia.
Las motocicletas tipo scooter tributarán al 4% de IVA solo si cumplen los requisitos técnicos de "vehículos para personas de movilidad reducida" (tara inferior a 350 kg, velocidad máxima de 45 km/h y construcción especial). Si no cumplen dichos requisitos, el tipo aplicable es el del 21%. Asimismo, no se aplicará el régimen de recargo de equivalencia a estas motocicletas por ser vehículos accionados a motor para circular por carretera.
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