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An individual requests improvements to a property that has not yet been handed over. The DGT rules that if the developer carries out these works and they are considered an increase in the sale price, the 10% rate applies; however, if the builder invoices the buyer directly, the 21% rate applies.
Cuestión planteada Tipo impositivo aplicable a efectos del Impuesto sobre el Valor Añadido de las mejoras solicitadas en la vivienda que le va a ser entregada.
Las mejoras y reformas realizadas por el promotor en una vivienda pendiente de entregar tributan al 10% si se consideran un mayor importe del precio de venta, aunque se facturen por separado. Sin embargo, si las obras son efectuadas por el constructor y facturadas directamente al adquirente (no al promotor), no se aplica el tipo reducido y tributan al 21%. El tipo del 10% requiere que el contrato sea directamente formalizado entre el promotor y el contratista.
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