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A company acquiring residential properties at the reduced 4% VAT rate has enquired whether it must rectify this to 10% if it fails to meet the requirements of the special regime. The DGT has ruled that if the lease is not maintained for permanent residential use for at least 3 years, the 10% rate must be applied and the invoice rectified.
Cuestión planteada Si procede rectificar el tipo impositivo del Impuesto sobre el Valor Añadido del 4 por ciento al 10 por ciento, en caso de incumplimiento de los requisitos para poder disfrutar del referido beneficio fiscal. Asi como, el cómputo del plazo de arrendamiento para poder consolidar el beneficio fiscal del tipo reducido del 4 por ciento. Por último, en su caso, el procedimiento para llevar a cabo la rectificación.
Para aplicar el tipo del 4% en la adquisición de viviendas, la entidad debe cumplir el régimen especial de IS, manteniendo las viviendas arrendadas para uso de vivienda permanente durante al menos 3 años. Si se incumple este plazo o el uso no es de vivienda, debe rectificarse la cuota al tipo del 10% mediante factura rectificativa. El incumplimiento obliga a ingresar las bonificaciones aplicadas más intereses y recargos. Además, los arrendamientos de temporada, aunque no incluyan servicios hoteleros, están exentos de IVA y no permiten la deducción.
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