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A natural person enquires about the applicable VAT rate for acquiring a surface right over an already-built official housing unit. The DGT determines that the transaction constitutes a goods supply subject to VAT and examines the applicable VAT rates based on the housing unit's suitability for residential use.
Cuestión planteada Tipo del Impuesto sobre el Valor Añadido aplicable a dicha transmisión.
La transmisión de un derecho de superficie por parte del superficiario tras haber edificado se califica como entrega de bienes. El tipo impositivo será del 4% si la vivienda es de protección oficial de régimen especial, de promoción pública o con protección pública bajo ciertos límites. En otros casos, se aplicará el tipo reducido del 10% si el inmueble es apto para uso de vivienda, sin que la falta de cédula de habitabilidad impida este tipo. Si no es apto para vivienda, el tipo será del 21%.
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