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An installation company has requested clarification on the requirements for applying the 10% VAT rate to renovation and repair works. The DGT clarifies that the cost of materials supplied must not exceed 40% of the taxable base and that the recipient must be an individual or a community of property owners.
Cuestión planteada Requisitos que deben cumplir los servicios que presta para poder aplicar el tipo impositivo reducido del 10 por ciento en base al artículo 91. Uno. 2.10º de la Ley del Impuesto sobre el Valor Añadido.
Para aplicar el tipo del 10% en obras de renovación o 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 superar el 40% de la base imponible. Si el coste de los materiales excede ese límite, la operación se califica como entrega de bienes y tributa al tipo general del 21%. Los materiales incluyen todos los bienes corporales incorporados al edificio, incluyendo los de actuaciones subcontratadas.
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