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The consultant asks about subject passive investment in land purchase and construction, and VAT on hotel room rentals. The DGT confirms that construction allows subject passive investment, but not land purchase, and that hotel room rentals with hotel services are subject to a 10% tax rate.
Cuestión planteada Inversión del sujeto pasivo en el Impuesto sobre el Valor Añadido, tanto en la compra del terreno como en la ejecución de obra de construcción posterior. Sujeción al Impuesto del alquiler de habitaciones del apartahotel en las condiciones descritas.
La inversión del sujeto pasivo es aplicable a las ejecuciones de obra para la construcción de la nueva edificación. No procede la inversión en la adquisición del terreno, debiendo el transmitente repercutir el IVA al 21%. Los arrendamientos de viviendas o habitaciones que incluyan servicios complementarios de la industria hotelera están sujetos y no exentos, aplicándose el tipo reducido del 10%.
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