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A taxpayer queried the VAT rate applicable to repair works on a residential property and a commercial premises. The DGT ruled that a 10% rate applies if the recipient is an individual for private use, the property is more than two years old, and the cost of materials does not exceed 40% of the taxable base.
Cuestión planteada Aplicación del tipo impositivo previsto en el artículo 91.uno.2.10º de la Ley del Impuesto sobre el Valor Añadido a la obra descrita.
Para aplicar el tipo del 10% en obras de renovación y reparación, el destinatario debe ser persona física (no profesional) para uso particular o una comunidad de propietarios. La construcción debe haber concluido al menos dos años antes y el coste de los materiales aportados no puede exceder el 40% de la base imponible. Si se supera este límite, se aplicará el tipo general del 21% a la totalidad de la operación. Las obras en locales comerciales no califican para el tipo reducido, salvo que sean parte de las zonas comunes del edificio.
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