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A physical person who has acquired a public protection property home seeks to know which VAT rate applies to improvements contracted directly with a constructor prior to handover. The DGT states that if contracted directly with the constructor and not with the developer, the general rate of 21% applies.
Cuestión planteada Tipo del Impuesto sobre el Valor Añadido aplicable a dichas obras de mejora.
Si las obras de mejora se concertan directamente entre el adquirente y el constructor (sin ser el promotor) y antes de la entrega, tributan al 21%. No se aplica el tipo del 10% porque no existe un contrato directo entre promotor y contratista. Tampoco aplica el tipo reducido del 10% por renovación porque la vivienda no ha sido concluida hace al menos dos años.
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