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A foundation housing families of paediatric patients has enquired whether it can apply the reduced VAT rate to the construction of a new building if it decides to charge a reduced fee for accommodation. The Directorate General for Taxes (DGT) has ruled that construction will be subject to the reduced rate if more than 50% of the floor area is residential, regardless of whether the use is free of charge or involves consideration.
Cuestión planteada Consideración de los inmuebles de la consultante como viviendas, a efectos de aplicar el tipo reducido del 10 por ciento en el Impuesto sobre el Valor Añadido, de acuerdo con el artículo 91.Uno.3.1º de la Ley 37/1992 En caso de cobrar un precio reducido por el alojamiento, consideración de la actividad de la fundación como empresarial a efectos del Impuesto, y efectos que ello produciría sobre la aplicación del tipo reducido.
La construcción de edificios destinados principalmente a viviendas (más del 50% de la superficie) permite aplicar el tipo impositivo reducido del 10%. Resulta irrelevante si la cesión del inmueble para su uso como vivienda se realiza de forma gratuita o mediante contraprestación, incluso si el precio es inferior al de mercado. No obstante, si el arrendamiento posterior de dichas viviendas está exento de IVA, las cuotas soportadas en la construcción no podrán deducirse.
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