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An individual has requested clarification on the VAT rate applicable to the construction of a building intended for the parking and storage of vehicles and boats. The Directorate General for Taxes (DGT) has determined that the standard rate of 21% applies, as the building is not primarily intended for residential use.
Cuestión planteada Tipo impositivo aplicable a las obras de construcción mencionadas a efectos del Impuesto sobre el Valor Añadido.
La construcción de un edificio cuyo destino sea el estacionamiento y almacenamiento de vehículos y embarcaciones tributará al tipo impositivo general del 21%. Esto se debe a que el destino principal de la construcción no son viviendas, requisito necesario para aplicar el tipo reducido del 10%. Además, el promotor tendrá la consideración de empresario o profesional y se aplicará la inversión del sujeto pasivo en las ejecuciones de obra.
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