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A local council has requested clarification on the VAT rate applicable to the transfer of properties where construction is incomplete. The Directorate General for Taxes (DGT) has ruled that such transfers are subject to VAT at the standard rate of 21%, unless it can be demonstrated that the properties are fit for residential use.
Cuestión planteada Tipo del Impuesto sobre el Valor Añadido aplicable a transmisión de dichas viviendas.
Las entregas de edificaciones en construcción o no terminadas están sujetas y no exentas de IVA cuando las realiza un empresario. Para aplicar el tipo reducido del 10%, las viviendas deben disponer en el momento de la entrega de cédula de habitabilidad o licencia de primera ocupación que las haga aptas para su uso. Si no se acredita dicha aptitud mediante medios como el certificado final de obras o la licencia, se aplicará el tipo general del 21%.
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