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A homeowners' association has enquired whether repair works for paving, piping, and LED lighting can be taxed at the reduced rate. The Directorate General for Taxes (DGT) has ruled that the 10% rate will apply provided that legal requirements are met and the cost of materials supplied does not exceed 40% of the taxable base.
Cuestión planteada Tipo impositivo aplicable a las ejecuciones de obras señaladas, teniendo en cuenta que, según se manifiesta, el coste de los materiales para las obras indicadas no supera el 40 por ciento del importe de los trabajos a realizar.
Las ejecuciones de obra de renovación y reparación en edificios destinados a viviendas tributan al 10% si el destinatario es una comunidad de propietarios y la construcción concluyó hace al menos dos años. El coste de los materiales aportados, que incluye bienes incorporados al edificio y actuaciones subcontratadas, no debe superar el 40% de la base imponible. Si se supera este límite, la operación se califica como entrega de bienes y tributa al tipo general del 21%.
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