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A developer asks what VAT rate applies to renovation works on a property and whether it can claim the VAT paid. The DGT explains the criteria for applying the reduced rate for renovation and the conditions for VAT deductibility.
Question posed: Type of Value Added Tax applicable to the works to be carried out, specifically whether the reduced tax rate provided for in Article 91.One.3º of Law 37/1992 applies to the works to be carried out on the ground floor. Deductibility of the Value Added Tax incurred on the works and the application of Value Added Tax or, where applicable, the Tax on Onerous Property Transfers and Documented Legal Acts in the event of a subsequent sale of the dwellings.
To apply the reduced rate of 10% to rehabilitation works, a qualitative requirement must be met (more than 50% of the cost in structural elements, facades, roofs, or analogous/related elements) and a quantitative one (the cost of works must exceed 25% of the value of the property excluding the land). The VAT incurred is deductible if there is an intention to allocate the property to a taxable and non-exempt activity. If the works are not rehabilitation works, the subsequent sale will be a second VAT-exempt supply, which could entail liability for ITPAJD on onerous transfers.
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