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A query was raised regarding whether a geotechnical study conducted before the construction of a primary residence qualifies for the reduced VAT rate. The DGT has ruled that this service is subject to the standard rate of 21%.
Cuestión planteada Tipo impositivo de aplicación al estudio geotécnico citado con anterioridad a efectos del Impuesto sobre el Valor Añadido.
La realización de estudios geotécnicos previos a la construcción de edificios tributa al tipo general del 21 por ciento del IVA. Esto se aplica independientemente de si la operación se ha concertado directamente entre el promotor y la empresa que realiza el estudio.
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