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A company has requested clarification on whether the reduced VAT rate can be applied to labour in renovation works when the cost of materials exceeds 40% of the taxable base. The Directorate-General for Taxes (DGT) has ruled that if this threshold is exceeded, the standard rate of 21% must be applied to the entire transaction.
Cuestión planteada Posibilidad de aplicar el tipo reducido en el Impuesto sobre el Valor Añadido a la parte de la base imponible correspondiente a la mano de obra.
Para aplicar el tipo reducido del 10% en obras de renovación y reparación de viviendas, el coste de los materiales aportados no debe exceder el 40% de la base imponible. Si este límite se supera, la ejecución de obra tributará íntegramente al tipo general del 21%. No es posible diferenciar dentro de una misma ejecución de obra la parte de la mano de obra para aplicarle el tipo reducido.
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