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An individual has requested clarification on the VAT rate applicable to the construction of a property for tourist use under the self-builder regime. The Directorate-General for Taxes (DGT) has ruled that the reduced rate of 10% applies if the property is suitable for residential use, meaning it possesses either a habitability certificate or a first occupancy licence.
Cuestión planteada Tipo del Impuesto sobre el Valor Añadido aplicable en la ejecución de la obra.
El tipo reducido del 10% procede en ejecuciones de obra entre promotor y contratista destinadas principalmente a viviendas. Un edificio se considera apto para vivienda si dispone de cédula de habitabilidad o licencia de primera ocupación y es objetivamente susceptible de utilizarse como tal. Si el apartamento turístico cumple este requisito de aptitud, se aplica el 10%; de lo contrario, se aplica el tipo general del 21%.
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