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A person with absolute permanent disability incautation asks whether they can apply the reduced VAT rate of 4% on purchasing a new vehicle. The DGT explains that access to this rate requires meeting legal criteria and obtaining prior recognition of the right from the State Tax Administration.
Cuestión planteada Se cuestiona a efectos del Impuesto sobre el Valor Añadido, si procede aplicar el tipo impositivo reducido del 4 por ciento previsto en el artículo 91.dos.1.4º de la ley 37/1992 en la compra del vehículo.
El tipo del 4% se aplica a vehículos que deban transportar habitualmente a personas con discapacidad en silla de ruedas o con movilidad reducida. Para su aplicación es necesario el previo reconocimiento del derecho por la Agencia Estatal de Administración Tributaria mediante solicitud. El adquirente debe justificar el destino del vehículo y acreditar la discapacidad o movilidad reducida según los términos de la normativa. Si no se cuenta con dicho reconocimiento, la operación tributará al tipo general del 21%.
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