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V1040-14 11 April 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

Renovation works for a cognitive stimulation centre subject to 21% VAT

A non-profit association has requested clarification on the VAT rate applicable to renovation works intended to expand a cognitive stimulation centre. The Directorate-General for Taxes (DGT) has ruled that, as the building is not primarily intended for residential use, the standard rate of 21% applies.

The question raised

Cuestión planteada Tipo impositivo aplicable.

The DGT's ruling

El tipo reducido del 10% se aplica a obras de construcción o rehabilitación en edificaciones destinadas principalmente a viviendas (al menos 50% de la superficie). Dado que el centro de estimulación cognitiva no cumple la condición de estar destinado a viviendas ni ser anexo a ellas, las obras tributan al tipo general del 21%.

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