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A housing cooperative has enquired whether the purchase and assembly of kitchen furniture can be subject to the reduced VAT rate. The Directorate-General for Taxes (DGT) has ruled that this is possible provided there is a direct contract between the developer (the cooperative's management entity) and the contractor.
Cuestión planteada Conocer si procede la aplicación del tipo reducido del Impuesto sobre el Valor Añadido en la adquisición y montaje del referido mobiliario. En caso de que proceda dicha aplicación, saber si existe algún tipo de limitación en el número de proveedores de cocinas que contrate para tal fin.
El tipo reducido del 10% procede en la venta con instalación de armarios de cocina si se formaliza un contrato directo entre el promotor y el contratista. En el caso de cooperativas de viviendas, la entidad gestora tiene la condición de promotor. No obstante, la entrega de electrodomésticos tributará siempre al tipo general del 21%. Si el contrato se firma directamente con cada cooperativista, no se aplica el tipo reducido.
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