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A developer enquired whether the reduced 4% tax rate could be applied to housing development. The DGT ruled that this rate applies to acquisitions made by leasing entities rather than to the development activity itself.
Cuestión planteada 1. Si se puede aplicar el tipo impositivo del 4 por ciento previsto en el artículo 91.Dos.1.6º de la Ley del Impuesto sobre el Valor Añadido en caso de promoción de las viviendas.
El tipo del 4% se aplica a la adquisición de viviendas por entidades que apliquen el régimen especial de arrendamiento de viviendas y cumplan los requisitos de la Ley del Impuesto sobre Sociedades. En el caso de la promoción de viviendas para su posterior alquiler, no se trata de una adquisición, por lo que no procede dicho tipo. Para las ejecuciones de obra de construcción de edificios destinados principalmente a viviendas, el tipo reducido es el 10% si el inmueble es apto para vivienda (con cédula de habitabilidad o licencia de primera ocupación).
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