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A construction professional has enquired about the applicable VAT rate for a renovation project and how to substantiate the cost of materials supplied by subcontractors. The Directorate-General for Taxes (DGT) clarifies that if the work constitutes a renovation and the cost of materials does not exceed 40% of the taxable base, the reduced rate of 10% applies; otherwise, the standard rate of 21% must be applied.
Cuestión planteada Tipo impositivo aplicable, a efectos del Impuesto sobre el Valor Añadido, a la reforma de la vivienda y obligación del consultante de probar el porcentaje de los materiales aportados por las empresas subcontratadas.
Para aplicar el tipo reducido del 10% en obras de renovación y reparación, el coste de los materiales aportados por el empresario no debe exceder el 40% de la base imponible. Este coste incluye todos los materiales necesarios, incluso los de actuaciones subcontratadas, computándose por su precio de adquisición o coste de producción. Si se supera dicho límite, se aplicará el tipo general del 21% a la totalidad de la obra, sin posibilidad de diferenciar la mano de obra.
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