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An individual has enquired whether they can demand a rectification of the 21% VAT applied to aerothermal and solar panel installations, arguing that the 10% reduced rate should apply. The DGT explains the requirements for applying the 10% rate to rehabilitation or renovation works and the obligation to issue a rectification invoice if the incorrect rate was applied.
Cuestión planteada Tipo impositivo aplicable a las obras referenciadas para en su caso pedir la factura rectificativa y la correspondiente devolución del impuesto soportado, a efectos del Impuesto sobre el Valor Añadido.
El tipo reducido del 10% procede en obras de rehabilitación si cumplen requisitos específicos de reconstrucción y coste, o en obras de renovación y reparación si el destinatario es un particular para uso de vivienda y el coste de los materiales no supera el 40% de la base imponible. Si se confirma que el tipo repercutido fue superior al correcto, el empresario debe rectificar la cuota mediante factura rectificativa. En las obras de renovación, el límite del 40% de materiales incluye también las actuaciones subcontratadas.
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