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A company asks whether paving, waterproofing and lighting works in a property community's garages can be taxed at the reduced VAT rate and whether the taxpayer's investment applies. The DGT confirms that such works can be taxed at 10% if they are considered renovation and repair works under certain material limits, and that the taxpayer's investment applies to invoices issued to the main contractor.
Cuestión planteada Conocer si dicha obra puede considerarse como de rehabilitación, a los efectos de la aplicación del tipo reducido del Impuesto sobre el Valor Añadido. Asimismo, si procede la aplicación del mecanismo de inversión del sujeto pasivo de dicho Impuesto para los subcontratistas que contrate la consultante en la ejecución de las obras.
Las obras en garajes de edificios destinados principalmente a viviendas (al menos 50% de superficie) pueden tributar al 10% si son de renovación y reparación, el destinatario es una comunidad de propietarios y el coste de los materiales no supera el 40% de la base imponible. Si no se cumplen estos requisitos o se supera el límite de materiales, el tipo será del 21%. Respecto a la inversión del sujeto pasivo, esta procede en las facturas de los subcontratistas al contratista principal siempre que la obra en su conjunto sea de rehabilitación o construcción.
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