- The DGT confirms that it is not possible to rectify the VAT applied to adapted vehicles without prior disability recognition
- Facts presented by the consultant
- 1. The consultant suffered a stroke over two years ago
- 2. In March 2023, applied for disability recognition from the competent authority in their autonomous community
- 3. In July 2023, purchased an adapted vehicle for people with reduced mobility, paying the general VAT rate of 21%
- 4. In June 2024, received a final opinion recognizing the degree of disability retroactively effective from March 2023
- Consultant’s question is whether it is appropriate to rectify the initially charged VAT rate by applying the reduced rate of 4% for vehicles intended for people with disabilities
- DGT’s response and legal arguments
- 1. Reduced rate and prior requirements
- Article 91.2.1.4 of Law 37/1992 allows the application of a reduced rate of 4% for the delivery of adapted vehicles, provided there is prior recognition of the right by the AEAT and the purpose of the vehicle is justified
- At the time of the tax accrual (July 2023), the consultant did not have the disability recognition
- 2. Moment of VAT accrual
- According to Article 75.1.1 of Law 37/1992, VAT is accrued at the moment the vehicle is made available, that is, when the transaction is carried out
- Therefore, it is not possible to retroactively modify the applicable VAT rate for an already accrued transaction
- 3. Modification of the tax base
- Articles 80 and 89 of Law 37/1992 regulate the cases for modifying the tax base and the charged tax quotas, but the circumstances required to rectify the tax base or quota are not met in this case 4. Jurisprudence and administrative doctrine
- The resolution of the Central Economic-Administrative Tribunal (TEAC) of April 23, 2019 (R. 728/2016), confirms that the application of the reduced rate requires prior recognition of the right
- Consultative Ruling V3219-19 of November 22, 2019, establishes that it is not appropriate to rectify the VAT quota when the requirements for applying the reduced rate at the time are not met
Source: audiconsultores-etlglobal.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
