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An individual has enquired about the applicable VAT rate when purchasing a kitchen directly from a supplier, having already bought the property from the developer. The Directorate-General for Tax (DGT) has ruled that, as this is not a contract formalised with the developer, the standard VAT rate applies.
Cuestión planteada Tipo del Impuesto sobre el Valor Añadido aplicable a dicha adquisición.
El tipo reducido del 10% solo se aplica a ventas con instalación de armarios de cocina si el contrato se formaliza directamente con el promotor. Al ser el consultante quien adquiere la cocina directamente al proveedor, no se cumple este requisito. Por tanto, se aplica el tipo general del 21%, independientemente de que la vivienda haya tributado al 10%. Además, los electrodomésticos tributan siempre al 21%.
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