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A taxpayer has requested clarification regarding the VAT rate applicable to a series of works in a residential building. The Directorate General for Taxes (DGT) explains that to apply the reduced 10% rate for renovation, specific cost and nature-of-works conditions must be met, or alternatively, the criteria for renewal and repair must be satisfied.
Cuestión planteada Tipo impositivo del Impuesto sobre el Valor Añadido aplicable a la mencionada ejecución de obras.
Para aplicar el tipo del 10% por rehabilitación, las obras deben ser consecuencia de un contrato directo entre promotor y contratista y cumplir dos fases: una cualitativa, donde más del 50% del coste sea de consolidación, elementos estructurales, fachadas, cubiertas o obras análogas/conexas, y una cuantitativa, donde el coste exceda el 25% del valor de la edificación (excluido el suelo). Si no es rehabilitación, podría aplicarse el 10% por renovación y reparación si el destinatario es persona física o comunidad de propietarios, han pasado dos años desde la construcción y el coste de materiales no supera el 40% de la base imponible.
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