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The inquirer asks whether prior authorisation is necessary to apply the reduced VAT rate to vehicles for persons with reduced mobility. The DGT clarifies that authorisation is mandatory for the acquisition of these vehicles, but not for their repairs or adaptations.
Cuestión planteada A efectos del Impuesto sobre el Valor Añadido, cuestiona si es correcta su interpretación sobre la solicitud de autorización previa a la aplicación, en cada caso, del tipo reducido.
La aplicación del tipo reducido del 4% en la adquisición de vehículos para el transporte habitual de personas con discapacidad requiere el previo reconocimiento del derecho por la AEAT. Este reconocimiento se solicita conjuntamente por el adquirente y la persona con discapacidad. Para las reparaciones o adaptaciones de dichos vehículos o sillas de ruedas, no se requiere este reconocimiento previo. No obstante, para que la reparación o adaptación goce del tipo reducido, el vehículo debe haber sido adquirido previamente con el tipo del 4% mediante el reconocimiento del derecho.
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