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A taxpayer inquired about the requirements for applying the 4% VAT rate to a vehicle purchase. The DGT clarified that the vehicle must be suitable for the regular transport of persons with disabilities or reduced mobility and requires prior authorisation 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 un vehículo.
Para aplicar el tipo del 4% en vehículos que transporten habitualmente a personas con discapacidad o movilidad reducida, es necesario el previo reconocimiento del derecho por la AEAT mediante solicitud. El vehículo debe ser adecuado para dicho transporte, excluyendo ciclomotores o vehículos para movilidad reducida ya definidos. Se debe acreditar la discapacidad (igual o superior al 33%) o la movilidad reducida según los medios de prueba y condiciones establecidos en el Reglamento del IVA.
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