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A housing cooperative asks whether individual improvements carried out directly by its members with the developer can apply the reduced 10% VAT rate. The DGT responds that this is not possible because the contract is not established between the developer and the contractor.
Cuestión planteada Se cuestiona a efectos del Impuesto sobre el Valor Añadido, la posibilidad de aplicar el tipo impositivo reducido previsto en el artículo 91.Uno.3.1º de la Ley 37/1992.
Para aplicar el tipo reducido del 10% en ejecuciones de obra, el contrato debe formalizarse directamente entre el promotor y el contratista. En las cooperativas de viviendas, la entidad gestora es la que ostenta la condición de promotor. Al ser las mejoras contratadas y facturadas directamente por el constructor al socio, no se cumple el requisito de contratación con el promotor y deben tributar al tipo general del 21%.
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