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An individual inquired whether they could rectify the VAT paid on the purchase of a used vehicle for reduced mobility after learning that a 4% rate could apply. The DGT ruled that this is not permissible, as the applicable rate is the one in force at the time of accrual and requires prior recognition of the entitlement by the AEAT.
Cuestión planteada Si resulta procedente rectificar la cuota del Impuesto sobre el Valor Añadido inicialmente repercutida por el vendedor.
Para aplicar el tipo reducido del 4% en vehículos para personas con discapacidad o movilidad reducida, es indispensable el previo reconocimiento del derecho por la AEAT mediante solicitud. El tipo impositivo aplicable es el vigente en el momento del devengo de la operación. Al no contar con dicho reconocimiento previo a la entrega, no se cumplen los requisitos para aplicar el tipo del 4% ni para rectificar la cuota repercutida.
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