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V3484-20 2 December 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo reducido

Reduced VAT must be repaid if a vehicle for persons with reduced mobility is sold within 4 years

An individual who inherited a vehicle purchased at the reduced 4% VAT rate asks whether they must regularise the tax if they sell it before 4 years have elapsed. The DGT rules that an inter vivos transfer before this period violates the requirements, necessitating the repayment of the difference between the reduced and standard rates.

The question raised

Whether there is an obligation to regularize the tax rate applied to the acquisition of the aforementioned vehicle.

The DGT's ruling

The transfer of a vehicle through inter vivos acts before four years have elapsed since its acquisition fails to meet the conditions for applying the reduced rate of 4%. This non-compliance obliges the reimbursement of the benefit to the Public Treasury, even if the vehicle was acquired mortis causa. The regularization must be carried out using form 309, applying the general rate in force on the date of the original acquisition.

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