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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.
Cuestión planteada Tipo del Impuesto sobre el Valor Añadido aplicable a las obras a realizar, en concreto si a las obras a realizar en la planta baja les resulta de aplicación el tipo impositivo reducido previsto en el artículo 91.Uno.3º de la Ley 37/1992. Deducibilidad del Impuesto sobre el Valor Añadido soportado en las obras y aplicación del Impuesto sobre el Valor Añadido o, en su caso, el Impuesto sobre Transmisiones Patrimoniales Onerosas y Actos Jurídicos Documentados en caso de ulterior venta de las viviendas.
Para aplicar el tipo reducido del 10% en obras de rehabilitación, se debe cumplir un requisito cualitativo (más del 50% del coste en elementos estructurales, fachadas, cubiertas o análogas/conexas) y uno cuantitativo (coste superior al 25% del valor del inmueble sin el suelo). El IVA soportado es deducible si existe la intención de destinar el inmueble a una actividad sujeta y no exenta. Si las obras no son de rehabilitación, la venta posterior será una entrega exenta de IVA, salvo renuncia a la exención.
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