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A heating and cooling company has requested clarification on the VAT rate applicable to the installation of a heat accumulation system for buildings. The Directorate-General for Taxes (DGT) clarifies that, provided the work does not constitute new construction or major rehabilitation, the reduced 10% rate applies only if the requirements for renovation and repair are met, which includes the condition that material costs must not exceed 40% of the total cost.
Cuestión planteada Pretende conocer el tipo del Impuesto sobre el Valor Añadido aplicable a la ejecución de las obras de instalación del mencionado sistema en los inmuebles destinados a viviendas.
Para aplicar el tipo reducido del 10% en obras de renovación y reparación en viviendas, el destinatario debe ser una persona física para uso particular o una comunidad de propietarios. La construcción debe haber concluido al menos dos años antes y el coste de los materiales aportados no debe exceder el 40% de la base imponible. Si se supera dicho límite, se aplicará el tipo general del 21% a la totalidad de la operación. La compra de materiales realizada directamente por el destinatario tributará siempre al 21%.
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