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A physical person asked whether improvements carried out by a developer before handover should be subject to general VAT. The DGT responds that these works are considered part of the sale price and must apply the reduced 10% VAT rate.
Cuestión planteada Tipo del Impuesto sobre el Valor Añadido aplicable a dichas obras de mejora.
Las mejoras y reformas realizadas por el promotor en una vivienda pendiente de entregar se consideran un mayor importe del precio de venta pactado. Por tanto, deben tributar al tipo reducido del 10% según el artículo 91.uno.1.7º de la Ley 37/1992. Si se aplicó el tipo general, el sujeto pasivo debe rectificar las cuotas siempre que no hayan pasado cuatro años desde el devengo.
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