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A housing cooperative has requested clarification on the VAT rate applicable to works aimed at removing architectural barriers. The DGT explains that, if they are not classified as rehabilitation works, they may be taxed at the 10% reduced rate as renovation and repair, provided the recipient is a community of owners and the cost of materials does not exceed 40% of the taxable base.
Cuestión planteada Tipo impositivo del Impuesto sobre el Valor Añadido aplicable a las obras descritas.
Si las obras no califican como rehabilitación, pueden aplicar el tipo del 10% bajo el supuesto de renovación y reparación en edificios destinados a viviendas. Para ello, el destinatario debe ser una comunidad de propietarios o una persona física para uso particular, y la construcción debe haber concluido hace al menos dos años. Además, el coste de los materiales aportados por el contratista no debe exceder el 40% de la base imponible de la operación; de lo contrario, se aplicará el tipo general del 21%.
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