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A company has requested clarification on the VAT rate applicable to rehabilitation works in the common areas of a residential building. The Directorate General for Taxes (DGT) indicates that, if the works do not qualify as rehabilitation, they may be taxed at the 10% rate as renovation and repair, provided certain requirements are met and the supply of materials does not exceed 40% of the taxable base.
Cuestión planteada Tipo impositivo aplicable a dichas ejecuciones de obra.
Las obras de renovación y reparación en edificios destinados a viviendas tributan al 10% si el destinatario es una comunidad de propietarios, la construcción terminó hace al menos dos años y el coste de los materiales aportados no excede el 40% de la base imponible. Si el coste de los materiales supera dicho límite, la operación se califica como entrega de bienes y tributa al tipo general del 21%. Para el cómputo del límite, se consideran materiales todos los bienes corporales incorporados al edificio, incluyendo actuaciones subcontratadas.
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