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A company specialising in HVAC and energy efficiency installations has requested clarification on the applicable VAT rate for its works. The DGT has clarified that, unless they are part of a comprehensive renovation, the reduced rate of 10% can only be applied if the cost of materials does not exceed 40% of the taxable base.
Cuestión planteada Tipo Impositivo aplicable a las obras reseñadas a efectos del Impuesto sobre el Valor Añadido.
Las obras de climatización y eficiencia energética no califican por sí solas como rehabilitación, por lo que no aplican el tipo del 10% del art. 91.uno.3.1º. Para aplicar el tipo reducido del 10% por renovación y reparación (art. 91.uno.2.10º), el destinatario debe ser un particular o comunidad de propietarios, la vivienda debe tener más de dos años de antigüedad y el coste de los materiales aportados no puede exceder el 40% de la base imponible. Si se supera dicho límite, se aplicará el tipo general del 21% a la totalidad de la operación.
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