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A taxpayer inquired about the VAT rate applicable to home renovations, the treatment of kitchen and bathroom furniture, and how to account for materials supplied by the contractor. The DGT clarifies that the reduced 10% rate depends on whether the works qualify as rehabilitation or renovation and must adhere to material supply limits.
Cuestión planteada Tipo impositivo aplicable a las obras mencionadas. Concepto y límite de materiales aportados en caso de obras subcontratadas por el contratista principal. Tratamiento de los muebles de cocina y baño a efectos del tipo impositivo aplicable.
Para obras de rehabilitación, se aplica el 10% si cumplen requisitos cualitativos (reconstrucción de elementos estructurales, fachadas o cubiertas) y cuantitativos (coste > 25% del valor de la edificación sin suelo). Para obras de renovación en viviendas terminadas hace más de dos años, el tipo es del 10% si el destinatario es un particular y el coste de materiales no supera el 40% de la base imponible. Los muebles de cocina y baño instalados tributan al 10% si la obra es de rehabilitación o renovación, pero los electrodomésticos siempre tributan al 21%.
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