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A property owner inquired about the applicable VAT rate when contracting the construction of a dwelling within a commercial premises that is currently unused. The Directorate General for Taxes (DGT) ruled that the 10% reduced rate may be applied provided that all requirements for the construction of a dwelling are met.
Question posed: Applicable tax rate for the works described.
The reduced rate of 10% applies to works executed through agreements made directly between the developer and the contractor for the construction or renovation of buildings intended primarily for residential use. For the works to be considered intended for residential use, the building must possess a certificate of habitability or a first occupancy license. The owner who contracts the construction for their own use is considered a developer. Works carried out by subcontractors for other contractors shall be taxed at 21%.
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