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A homeowners' association asks whether elevator repairs can qualify for the reduced VAT rate and whether the contractor must itemise material costs. The DGT explains that for renovation and repair works in buildings used for residential purposes, the 10% VAT rate applies if the cost of materials supplied does not exceed 40% of the taxable base.
Cuestión planteada Se plantea si a las obras de reparación mencionadas le resulta aplicable el tipo reducido del impuesto y si a la entidad contratada le corresponde acreditar el importe de los materiales aportados a efectos del Impuesto sobre el Valor Añadido.
Para que las obras de renovación y reparación en edificios destinados a vivienda tributen al 10%, el destinatario debe ser una persona física para uso particular o una comunidad de propietarios, y la construcción debe haber concluido al menos dos años antes. Además, el coste de los materiales aportados por el ejecutor no puede superar el 40% de la base imponible de la operación. Si se supera dicho límite, se aplicará el tipo general del 21% a la totalidad de la ejecución.
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