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An association has requested clarification on the VAT rate applicable to the construction of a care centre with both residential and day-use functions. The DGT has ruled that the reduced rate of 10% applies provided that the area designated for housing (including common areas and necessary annexes) exceeds 50% of the total surface area.
Question raised: Tax rate applicable to said construction.
Construction works are taxed at 10% if the building is primarily intended for residential use, meaning that at least 50% of the surface area is for said use. The concept of housing includes the space where the person carries out their vital activities, and common areas, premises, and annexes necessary for residential use are considered part of this. If the residential use is less than 50%, the general rate of 21% shall apply.
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