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A query was raised regarding whether the 40% material cost limit for applying reduced VAT to HVAC works should be calculated per supplier or on the total cost of the project. The DGT ruled that the limit applies individually to each contractor's execution of the works.
Cuestión planteada Pretende conocer si en la realización de las obras de climatización, a los efectos de la aplicación del tipo reducido contemplado en el artículo 91. Uno. 2.10º de la Ley del Impuesto, el límite del 40 por ciento de los materiales aportados debe considerarse de forma individual por cada proveedor o sobre el coste total de las obras.
Para aplicar el tipo reducido del 10% en obras de renovación y reparación, el coste de los materiales aportados por el profesional no debe exceder el 40% de la base imponible de la operación. Este límite debe cumplirse para cada uno de los contratistas de forma individual. Si en alguna ejecución de obra el coste de los materiales supera dicho porcentaje, se aplicará el tipo general del 21% a toda la operación.
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