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The consultant asks whether converting a commercial space into residential units through construction counts as rehabilitation for VAT purposes. The DGT explains that classification depends on meeting specific qualitative and quantitative requirements.
Cuestión planteada Cuestiona si, a efectos del Impuesto sobre el Valor Añadido, dichas obras tendrán consideración de rehabilitación, si estará exenta la venta de las viviendas resultante y la aplicación de la inversión del sujeto pasivo.
Para que las obras sean de rehabilitación, más del 50% del coste debe ser en elementos estructurales, fachadas o cubiertas, y el coste total debe superar el 25% del valor del inmueble sin el suelo. Si se consideran rehabilitación, la compra del local y la primera entrega de la vivienda están sujetas a IVA. Si no se consideran rehabilitación, la compra del local está sujeta a IVA y la entrega de la vivienda es una segunda entrega exenta. En caso de renuncia a la exención por parte de un empresario, aplicaría la inversión del sujeto pasivo.
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