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A taxpayer inquired whether the 4% VAT rate could be applied to the purchase of a vehicle and its adaptations for their father with a disability. The DGT ruled that to apply the reduced rate, it is essential to obtain prior recognition of the entitlement from the AEAT.
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 y en los mencionados trabajos.
Para aplicar el tipo del 4% en la adquisición de vehículos que deban transportar habitualmente a 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. Asimismo, este tipo reducido se aplica a los servicios de adaptación de dichos vehículos. Sin este reconocimiento previo, la entrega del vehículo tributará al tipo general del 21%.
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