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A constructor queries the applicable VAT rate for an integral rehabilitation project and whether the passive taxpayer qualifies for investment. The DGT clarifies that the 10% reduced rate applies if rehabilitation and primary residential use conditions are met, and residential suitability does not necessarily require a habitability certificate.
Cuestión planteada Tipo impositivo del Impuesto sobre el Valor Añadido aplicable a las obras y si se aplica la regla de inversión del sujeto pasivo.
El tipo reducido del 10% procede en ejecuciones de obra de construcción o rehabilitación de edificios destinados principalmente a viviendas (al menos 50% de superficie). La aptitud para uso de vivienda se determina por características objetivas de diseño y construcción, sin que la cédula de habitabilidad sea un requisito indispensable. Para ser rehabilitación, el objeto principal debe ser la reconstrucción (más del 50% del coste en elementos estructurales, fachadas o cubiertas) y el coste debe exceder el 25% del valor del inmueble sin el suelo. Se aplica la inversión del sujeto pasivo en ejecuciones de obra entre promotor y contratista.
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