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An individual requested clarification on the VAT rate applicable to a transaction structured via two contracts: the delivery of a plot of land and the construction of a dwelling upon it. The DGT ruled that, as it constitutes a single economic operation for the delivery of a completed dwelling, the 10% reduced rate applies to both components.
Cuestión planteada Tipo del Impuesto sobre el Valor Añadido aplicable a dichas operaciones.
Cuando la entrega del terreno y la ejecución de la obra están tan estrechamente vinculadas que no tienen utilidad práctica aislada para el cliente, constituyen una única operación económica. En este caso, al buscarse la entrega de viviendas terminadas, no procede el desglose artificial de las prestaciones. Por tanto, se aplica el tipo impositivo reducido del 10% tanto a la venta de la parcela como a la construcción de la vivienda.
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