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A construction company asks whether the foundation and sanitation works on a land plot for housing are subject to 10% or 21% VAT. The DGT states that the reduced rate applies if there is a direct contract between developer and contractor and the building is suitable for housing.
Cuestión planteada Tipo impositivo aplicable a la operación. En particular, si resulta aplicable el tipo impositivo del 10 por ciento conforme al artículo 91.Uno.3.1.º de la Ley 37/1992, de 28 de diciembre, del Impuesto sobre el Valor Añadido.
El tipo del 10% procede en ejecuciones de obra de construcción o rehabilitación de edificios destinados principalmente a viviendas (al menos 50% de la superficie). Se requiere contrato directo entre promotor y contratista. La aptitud para vivienda no depende de la cédula de habitabilidad, sino de las características objetivas de diseño, construcción y destino legal posible. Las obras de un subcontratista para el contratista principal tributan al 21%.
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