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An individual has requested clarification on the VAT rate applicable to invoices from a construction company for the building of their future primary residence. The Directorate-General for Taxes (DGT) has ruled that the reduced rate of 10% applies, as the works constitute the execution of construction for a building intended for residential use.
Cuestión planteada Tipo del Impuesto sobre el Valor Añadido aplicable a las facturas que la entidad constructora le expida al consultante por los servicios prestados en la realización de la edificación.
Las ejecuciones de obra para la construcción de edificaciones destinadas principalmente a viviendas, incluidos locales y anexos, están sujetas al tipo impositivo del 10%. Para aplicar este tipo reducido, debe existir un contrato directamente formalizado entre el promotor y el contratista. En este caso, el consultante actúa como promotor aunque no sea empresario, y el constructor sí lo es.
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