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A company requested clarification on whether water supply, fibre optic, and paving works in an urbanisation could qualify for the reduced 10% VAT rate. The DGT ruled that this is not applicable, as such works are not carried out on buildings or parts thereof intended for residential use.
Cuestión planteada Si a dicha ejecución de obra le resultaría aplicable el tipo del Impuesto sobre el Valor Añadido previsto en el artículo 91.Uno.2.10º de la Ley 37/1992.
Para aplicar el tipo reducido del 10% según el artículo 91.Uno.2.10º de la Ley 37/1992, las obras de renovación y reparación deben realizarse en edificios o partes de los mismos destinados a viviendas. Las obras de pavimentación de una urbanización, dotación de agua y red de fibra óptica no cumplen el requisito de referirse a edificios o partes de estos. Por tanto, estas actuaciones quedan gravadas con el tipo general del 21%.
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