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A company has requested clarification on the VAT rate applicable to paving works on a road within a residential development owned by a homeowners' association. The Directorate General for Taxes (DGT) has ruled that the standard rate of 21% applies, as these works do not constitute construction on buildings intended for residential use.
Cuestión planteada Tipo de gravamen aplicable a los citados trabajos.
Las obras de pavimentación de una carretera de urbanización no cumplen el requisito de ser ejecuciones de obra en edificios o partes de los mismos destinados a viviendas. Por tanto, no procede la aplicación del tipo reducido del 10% previsto en el artículo 91.Uno.2.10º de la Ley 37/1992. En consecuencia, estas operaciones quedan gravadas con el tipo impositivo general del 21%.
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