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The inquirer asks whether the 4% VAT rate can be applied to a vehicle purchase and what happens if their disability certificate is subsequently lost. The DGT responds that the reduced rate only applies under specific mobility or disability requirements and that the subsequent loss of the certificate does not require the repayment of the tax benefit.
Cuestión planteada A efectos del Impuesto sobre el Valor Añadido, tipo impositivo aplicable a la adquisición del vehículo, así como los efectos que tendría la posible retirada del certificado de discapacidad.
El tipo del 4% se aplica a vehículos para personas con movilidad reducida o para el transporte habitual de personas con discapacidad en silla de ruedas (grado ≥ 33%). Para personas con discapacidad, es necesario que se desplacen en silla de ruedas. El derecho requiere reconocimiento previo de la AEAT. Si el certificado de discapacidad se revoca posteriormente, la Ley no contempla la devolución del beneficio fiscal si se cumplían los requisitos al solicitarlo.
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