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A query is made regarding who the taxable person is and which VAT rate applies when a natural person constructs a dwelling for their own use. The DGT determines that the builder is the taxable person and that the transaction is taxed at 10%.
Question posed: Determination of the taxable person and the tax rate for this transaction.
The taxable person is the builder who carries out the work and must charge VAT, as the recipient does not act as an entrepreneur or professional when building for private use. The reduced tax rate of 10% applies because it is a work execution for the construction of a building intended primarily for housing. For this to apply, there must be a direct contract between the developer and the contractor.
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