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A company requested a ruling on the taxation of the transfer of a single-family home under construction via public deed, where the seller committed to completing the works. The DGT has determined that the delivery of the property under construction is subject to 21% VAT, whereas the execution of the completion works is subject to 10% VAT.
Cuestión planteada Tributación de la referida transmisión.
La entrega de una vivienda en construcción, cuyo objeto es que el adquirente asuma la promoción y encargue su finalización, está sujeta al tipo general del 21%. El devengo se produce con la puesta a disposición, que en este caso ocurre con el otorgamiento de la escritura pública. No obstante, la ejecución de las obras de construcción para terminar dicha vivienda debe tributar al tipo reducido del 10%. Si el objeto de la entrega fuera una vivienda terminada, se aplicaría el tipo reducido del 10% desde el inicio.
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