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A company has enquired whether installing a lift in a building receiving rehabilitation grants can be taxed at the 10% VAT rate. The DGT explains that to qualify as rehabilitation, specific qualitative and quantitative requirements must be met, or the works must fall under the category of renovation and repair.
Cuestión planteada Tipo impositivo aplicable a las obras de instalación y renovación de ascensores y si pueden tener la consideración de obras de rehabilitación. Si la calificación como actuación protegida en materia de rehabilitación de vivienda es suficiente para tener tal consideración a efectos del Impuesto en caso de que el coste total de la instalación no supere el 25 por ciento del valor de mercado del edificio aludido.
La instalación de ascensores se considera obra análoga a la rehabilitación y tributa al 10% si forma parte de un proyecto global que cumpla los requisitos del artículo 20.uno.22º.B de la Ley 37/1992 (requisito cualitativo de reconstrucción y requisito cuantitativo de coste superior al 25% del valor del edificio sin el suelo). Si no se cumplen estos requisitos, puede tributar al 10% como obra de renovación y reparación si el destinatario es una comunidad de propietarios o un particular, la vivienda tiene más de dos años de antigüedad y el coste de los materiales no supera el 40% de la base imponible. De lo contrario, se aplicará el tipo general del 21%.
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