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A physical person enquired whether the enclosure of their plot using concrete slabs in a housing autopromotion could benefit from the reduced VAT rate. The DGT confirms that the 10% reduced rate applies as it constitutes part of the housing construction.
Cuestión planteada Se cuestiona, a efectos del Impuesto sobre el Valor Añadido si es aplicable el tipo impositivo reducido regulado en el artículo 91.Uno.3.1º de la Ley 37/1992, de 28 de diciembre, del Impuesto sobre el Valor Añadido.
El tipo reducido del 10% procede en ejecuciones de obra para construcción o rehabilitación de edificios destinados principalmente a viviendas. La aptitud para uso de vivienda se determina por las características objetivas de diseño y construcción, sin que sea necesaria la cédula de habitabilidad o licencia de ocupación. El cerramiento de la parcela donde se construye la vivienda se considera comprendido dentro de las ejecuciones de obra para la construcción de vivienda.
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