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A real estate developer enquires about the VAT rate applicable to renovation or maintenance works prior to selling properties. The DGT states that such works are subject to 21% VAT unless they meet rehabilitation criteria or are carried out under specific conditions of renewal and repair.
Cuestión planteada Tipo impositivo aplicable a las obras de reformas mencionadas y posibilidad de deducir las cuotas soportadas por las mismas a efectos del Impuesto sobre el Valor Añadido.
Las ejecuciones de obra de construcción o rehabilitación de edificios destinados principalmente a viviendas tributan al 10% si se formalizan directamente entre promotor y contratista. Para ser rehabilitación, el objeto principal debe ser la reconstrucción (más del 50% del coste en elementos estructurales, fachadas o cubiertas) y el coste debe exceder el 25% del valor del inmueble sin el suelo. La aptitud para uso de vivienda se determina por características objetivas de diseño y construcción, no siendo obligatoria la cédula de habitabilidad. Si no son rehabilitación, las obras para una promotora tributan al 21% porque no cumplen los requisitos de renovación y reparación para particulares.
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