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The DGT responds that the number of children in a family has no impact on the applicable VAT rate when buying public housing.
Cuestión planteada Si el número de hijos de la unidad familiar incide en el tipo impositivo aplicable a efectos del impuesto sobre el Valor Añadido.
El tipo impositivo del 4 por ciento se aplica a viviendas calificadas como de protección oficial de régimen especial o de promoción pública, o viviendas con protección pública que cumplan los límites de superficie, precio e ingresos. El número de hijos de la unidad familiar no influye en la determinación del tipo de IVA. Para aplicar el tipo reducido, lo relevante es la calificación administrativa de la vivienda y el cumplimiento de los parámetros legales.
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