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A developer asks which VAT rate applies to the delivery of homes and advance payments to an entity engaged in special rental. The DGT responds that the 4% reduced rate may apply if certain conditions on intention and special rental regime are met.
Cuestión planteada Tipo del Impuesto sobre el Valor Añadido aplicable a la entrega de las viviendas y a los pagos anticipados que realice la adquirente.
El tipo del 4% es aplicable a la adquisición de viviendas terminadas y hasta dos garajes/trasteros por entidades que, aunque no cumplan aún los requisitos del régimen especial de arrendamiento, tengan la intención confirmada de dedicarlas a dicho fin. El tipo aplicable será el vigente en el momento del devengo, tanto para la entrega definitiva como para los pagos anticipados. Si las partes están vinculadas y se cumplen los requisitos del artículo 79.Cinco, la base imponible será el valor normal de mercado.
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