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A construction company has requested clarification on which services within comprehensive project management qualify for the 10% VAT rate. The DGT has clarified that the reduced rate applies to the execution of works and kitchen/bathroom furniture if there is a direct contract with the developer; however, it does not apply to subcontracting, technical services, or swimming pools.
Cuestión planteada A efectos de la aplicación del tipo reducido del 10% contemplado en el artículo 91.Uno.3.1º de la Ley 37/1992, se consulta si el contratista en función del conjunto de actividades desarrolladas anteriormente citadas, tanto directamente como a través de la subcontratación:
El tipo del 10% procede en ejecuciones de obra para viviendas y venta con instalación de armarios de cocina y baño, siempre que el contrato sea directo entre promotor y contratista. No se aplica el tipo reducido a las obras realizadas por un subcontratista para el contratista principal, las cuales tributan al 21%. Asimismo, tributan al 21% la construcción de piscinas, honorarios de arquitectos, estudios técnicos y la entrega de mobiliario distinto al de cocina y baño.
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