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A taxpayer inquired about the requirements for applying the 4% reduced VAT rate to a vehicle for their child with reduced mobility, as well as the exemption from the IEDMT. The DGT clarified that for VAT, prior recognition from the AEAT is required, alongside specific usage and disability criteria. Regarding the IEDMT exemption, the vehicle must be registered in the name of the person with the disability.
Cuestión planteada - Requisitos para la aplicación del tipo reducido del 4 por ciento a efectos del Impuesto sobre el Valor Añadido, en la adquisición de dicho vehículo.
Para aplicar el tipo del 4% de IVA en vehículos destinados al transporte habitual de personas con discapacidad o movilidad reducida, se requiere el previo reconocimiento del derecho por la AEAT mediante solicitud conjunta del adquirente y la persona con discapacidad. El vehículo debe ser apto para el transporte (por ejemplo, con capacidad para silla de ruedas) y la discapacidad debe ser igual o superior al 33%. Respecto al IEDMT, la exención requiere que el vehículo se matricule a nombre de la persona con discapacidad para su uso exclusivo. La reducción de la base imponible del IEDMT por familia numerosa es posible en vehículos de 5 a 9 plazas matriculados a nombre de los padres.
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