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A natural person owning a premises has enquired whether repair works in the common areas of a shopping centre may qualify for reduced VAT rates. The Directorate General for Taxes (DGT) has ruled that, as the building is composed exclusively of commercial premises, no reduced rates apply and the works must be taxed at the standard rate of 21%.
Cuestión planteada Si a dichas obras les resultaría de aplicación alguno de los tipos reducidos del Impuesto sobre el Valor Añadido previstos en el artículo 91 de la Ley 37/1992.
No procede el tipo reducido del 10% previsto para la construcción o rehabilitación de edificios destinados principalmente a viviendas, ya que el centro comercial está formado solo por locales comerciales. Tampoco aplica el tipo reducido para renovaciones y reparaciones en edificios destinados a viviendas, pues el inmueble no cumple con dicho requisito de destino. Por tanto, las obras de reparación en las zonas comunes de dicho centro comercial tributan al tipo general del 21%.
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