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A developer has enquired whether works to rectify construction defects in third-party buildings can be classified as renovation to apply the reverse charge mechanism. The DGT clarifies that two cumulative requirements must be met: the primary objective must be reconstruction (with more than 50% of the cost allocated to structural elements, facades, or roofs) and the cost must exceed 25% of the building's value, excluding the land.
Cuestión planteada Aclaración de la contestación vinculante de 12 de marzo de 2021, consulta V0589-21, en relación con el concepto de rehabilitación a efectos del Impuesto sobre el Valor Añadido.
Para que las obras se consideren de rehabilitación deben cumplirse dos requisitos de forma acumulativa. Primero, el requisito cualitativo: que más del 50% del coste total del proyecto se destine a obras de consolidación, tratamiento de elementos estructurales, fachadas, cubiertas o análogas/conexas. Segundo, el requisito cuantitativo: que el coste total de las obras exceda el 25% del precio de adquisición o del valor de mercado de la edificación (excluyendo el suelo). Estos requisitos se aplican tanto si la edificación es propiedad del rehabilitador como de terceros.
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