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A pest control company has enquired whether its services qualify for the reduced VAT rate. The DGT has ruled that simple treatment with biocides is subject to 21% VAT; however, if the activity includes the repair or replacement of structural elements, the 10% rate may apply provided the requirements for renovation works are met.
Cuestión planteada Tipo impositivo aplicable a la ejecución de dichas actividades y si pueden ser consideradas obras de renovación y reparación de viviendas.
El tratamiento de madera con biocidas o la desinsectación no es una ejecución de obra de renovación o reparación, por lo que tributa al 21%. Si la actividad incluye el tratamiento, conservación, desmontaje, reparación o sustitución de elementos constructivos como vigas o marcos, se aplicará el 10% siempre que se cumplan los requisitos del artículo 91.uno.2.10º de la Ley 37/1992. Para ello, el destinatario debe ser persona física o comunidad de propietarios, la vivienda debe tener más de dos años y el coste de los materiales aportados no debe superar el 40% de la base imponible.
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