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An individual has enquired whether energy efficiency improvement works on their property can be taxed at the 10% VAT rate. The DGT clarifies that, provided they are not classified as rehabilitation works, the reduced rate may apply if the recipient is an individual, two years have passed since construction, and the cost of materials does not exceed 40% of the taxable base.
Cuestión planteada A efectos del Impuesto sobre el Valor Añadido, tipo impositivo aplicable a las obras. En concreto, aclaración del requisito de dos años contemplado en el artículo 91.Uno.2.10º letra b) de la Ley 37/1992 del Impuesto sobre el Valor para la aplicación del tipo impositivo reducido del 10 por ciento.
Para aplicar el tipo reducido del 10% en obras de renovación y reparación (art. 91.Uno.2.10º), el destinatario debe ser persona física para uso particular o comunidad de propietarios. Debe haber transcurrido al menos dos años desde la conclusión de la construcción o rehabilitación. Además, el coste de los materiales aportados por el contratista no puede exceder el 40% de la base imponible de la operación. Si se supera este límite, se aplicará el tipo general del 21% a la totalidad de la ejecución.
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