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A local council has requested clarification on the VAT rate applicable to the construction of an elderly care residence and how to rectify any overcharges. The Directorate-General for Taxes (DGT) has ruled that a 10% rate applies if the building is intended for residential use, and explains how to rectify the tax amount without altering the total price.
Cuestión planteada Tipo impositivo aplicable a las obras de construcción de una residencia para personas mayores. Forma de efectuar la rectificación de las cuotas indebidamente cobradas, en su caso.
La ejecución de obras para una residencia de mayores tributará al 10% si el edificio se destina a vivienda permanente y más del 50% de su superficie tiene dicho uso. En caso de haber repercutido un tipo superior, la rectificación debe hacerse de modo que el precio global de adjudicación no varíe, considerando que la oferta ya incluía el impuesto al tipo correcto. La base imponible en la factura de rectificación será el precio de adjudicación menos la cuota calculada al tipo correcto.
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