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An entity without legal personality has enquired whether the works carried out to prepare a property for subsequent sale may qualify for the reduced VAT rate. The DGT clarifies that to apply the 10% rate, the works must constitute renovation and satisfy specific criteria regarding cost and technical nature.
Cuestión planteada Si las obras efectuadas tienen la consideración de obras de rehabilitación y les resulta aplicable el tipo reducido del Impuesto sobre el Valor Añadido.
Para aplicar el tipo reducido del 10% en obras de rehabilitación, se deben cumplir dos fases: primero, que el objeto principal sea la reconstrucción (más del 50% del coste en elementos estructurales, fachadas, cubiertas o análogas/conexas); segundo, que el coste total exceda el 25% del valor de la edificación (excluyendo el suelo). La naturaleza de las obras es una cuestión de hecho que debe acreditarse con pruebas técnicas. Si se cumplen estos requisitos y la edificación está destinada principalmente a vivienda, la ejecución de obra tributa al 10%.
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