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A company that purchased properties under the reduced 4% VAT rate for special rental purposes asks whether the rate must be changed to 10% if the properties are ultimately used for other purposes. The Tax Authority responds that, as rental conditions are not met, the correct rate is 10% and the VAT liability must be rectified.
Cuestión planteada 1.- Si procede rectificar el tipo impositivo del Impuesto sobre el Valor Añadido del 4 al 10 por ciento en caso de incumplimiento de los requisitos para poder disfrutar del referido beneficio fiscal teniendo en cuenta que la entidad promotora se encuentra liquidada en el momento de incumplirse los referidos requisitos.
La aplicación del tipo del 4% requiere que la entidad aplique el régimen especial de arrendamiento de viviendas y que las rentas tengan la bonificación correspondiente. Si las viviendas se destinan a arrendamiento a personas jurídicas o servicios hoteleros, no se cumplen los requisitos y el tipo aplicable es el 10%. La entidad promotora debe rectificar la repercusión, siendo los socios responsables solidarios si la promotora ya está disuelta y liquidada.
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