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A real estate developer is inquiring whether renovation works on a dwelling meet the requirements to be classified as rehabilitation and whether the 10% reduced VAT rate can be applied. The Directorate General for Taxes (DGT) explains that this classification depends on meeting two stages of requirements and that the building must be primarily intended for residential use.
Cuestión planteada 1.Se cuestiona si las obras efectuadas tienen la consideración de rehabilitación de conformidad con el artículo 20.Uno.22ºB de la Ley 37/1992 del Impuesto sobre el Valor Añadido.
Para que las obras sean de rehabilitación, deben cumplir una fase cualitativa (más del 50% del coste en elementos estructurales, fachadas o cubiertas, o obras análogas/conexas) y una fase cuantitativa (coste superior al 25% del valor de la edificación sin el suelo). El tipo reducido del 10% procede si las obras son consecuencia de un contrato directo entre promotor y contratista y la edificación está destinada principalmente a vivienda (al menos 50% de la superficie).
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