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The applicant inquired about the VAT rate applicable to the purchase of a property with social housing status, including a storage room and garage. The DGT ruled that the rate depends on whether the delivery is made by a developer and whether the property meets official or regional social housing criteria.
Cuestión planteada Tipo impositivo aplicable a la entrega de la vivienda.
Si la entrega la realiza el promotor, se aplicará el tipo reducido del 4% si la vivienda es de protección oficial (régimen especial o promoción pública) o si es de protección pública autonómica cumpliendo los límites de superficie, precio e ingresos de la oficial. En otros casos, el tipo será del 10%. Si la entrega no es del promotor, la operación estará exenta de IVA según el artículo 20.Uno.22º de la Ley 37/1992.
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