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A taxpayer has enquired about the VAT rate applicable to plumbing repairs for individuals or homeowners' associations. The DGT clarifies that the 10% reduced rate may be applied provided specific requirements regarding the recipient, the age of the building, and the cost of materials are met.
Cuestión planteada - Tipo impositivo aplicable en el Impuesto sobre el Valor Añadido a dichas reparaciones cuando se realicen para personas físicas o comunidades de propietarios.
El tipo del 10% se aplica a obras de renovación y reparación en edificios destinados a viviendas si el destinatario es una persona física (uso particular) o una comunidad de propietarios, la construcción terminó hace al menos dos años y el coste de los materiales aportados no supera el 40% de la base imponible. Si los materiales superan ese límite, la operación se considera entrega de bienes y tributa al 21%. Los materiales son los bienes que quedan incorporados al edificio, excluyendo herramientas o maquinaria.
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