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An individual requested clarification on the VAT rates applicable to the construction of their primary residence as a self-builder and the purchase of materials. The DGT has determined that the individual is not considered a business entity; therefore, materials are taxed at 21%, whereas construction works may qualify for the 10% reduced rate under certain conditions.
Cuestión planteada Tipo impositivo aplicable a las ejecuciones de obra de construcción del inmueble y las compras de materiales empleados.
El consultante no es empresario ni profesional porque el inmueble es para uso propio y no para venta o cesión. Las compras de materiales tributan al tipo general del 21%, independientemente de quién las realice. Las ejecuciones de obra pueden aplicar el tipo reducido del 10% si son consecuencia de contratos directos entre el promotor y el contratista para la construcción de edificaciones destinadas principalmente a viviendas.
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