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A developer has enquired whether the reduced VAT rate can be applied to the construction of a building intended for more than 50% residential rental, even if the project and license indicate a lower percentage. The Directorate-General for Tax (DGT) has ruled that the reduced rate is not applicable because the project and the license show a residential use of less than 50%.
Cuestión planteada Si a la construcción de la edificación le resultaría de aplicación el tipo reducido previsto en el artículo 91.Uno.3.1º de la Ley del Impuesto.
El tipo reducido del 10% se aplica a ejecuciones de obra entre promotor y contratista destinadas principalmente a viviendas. Se consideran destinadas principalmente a viviendas las edificaciones en las que al menos el 50 por ciento de la superficie construida se destine a dicho uso. Si el proyecto y la licencia de obra manifiestan que el destino de vivienda es inferior al 50 por ciento de la superficie, no resulta de aplicación el tipo reducido.
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