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An individual has requested clarification on the VAT rate applicable to the purchase of a property from a developer while it is still under construction. The DGT clarifies that if the building is unfinished or lacks an occupancy permit, the reduced VAT rate does not apply.
Cuestión planteada Tipo impositivo del Impuesto sobre el Valor Añadido aplicable a la adquisición del inmueble.
La entrega de una edificación en fase de construcción o no terminada está sujeta al IVA al tipo general del 21%. Para aplicar el tipo reducido del 10%, el inmueble debe disponer en el momento de la entrega de la cédula de habitabilidad o licencia de primera ocupación legalmente expedida y ser objetivamente susceptible de ser usado como vivienda. Si no se cumplen estos requisitos, la operación tributará al 21%.
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