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A developer enquired whether the delivery of land as security and the subsequent delivery of a house built under a turnkey contract constituted a single VAT operation. The DGT ruled that it is a single supply where the housing is the principal element and the land is ancillary, thus applying the reduced rate.
Cuestión planteada Si dichas operaciones constituyen una única operación a efectos del Impuesto sobre el Valor Añadido, así como otras cuestiones referidas a la tributación en el mismo, tales como el devengo y el tipo impositivo aplicable.
La entrega del terreno y la futura edificación constituyen una operación única desde el punto de vista económico al ser indisociables. La entrega de la vivienda terminada es la prestación principal y la entrega previa del terreno es una prestación accesoria. El tipo impositivo aplicable es el del 10% por tratarse de edificios aptos para vivienda. El devengo se produce en la entrega de la vivienda o en el momento de los cobros anticipados.
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