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A private individual inquired about the VAT rate applicable to home renovation works and how to calculate the cost of materials provided by the contractor. The DGT clarifies that the 10% rate may be applied if the cost of materials does not exceed 40% of the taxable base, including materials from subcontracted works.
Cuestión planteada Tipo impositivo aplicable a las obras mencionadas. Concepto y límite de materiales aportados en caso de obras subcontratadas por el contratista principal.
Para aplicar el tipo reducido del 10% en obras de renovación de viviendas, el coste de los materiales aportados por el profesional no debe exceder el 40% de la base imponible. Este límite incluye todos los materiales necesarios para la obra, incluso los de actuaciones subcontratadas a terceros. Si se supera dicho porcentaje, la totalidad de la ejecución de obra tributará al tipo general del 21%. No es posible aplicar el tipo reducido solo a una parte del servicio para evitar el tipo general.
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