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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 máximo dos garajes o trasteros conjuntos) por entidades que, aunque no cumplan aún los requisitos del régimen especial de arrendamiento, tengan la intención confirmada de dedicarlas al arrendamiento y tener derecho a la bonificación del Impuesto sobre Sociedades. 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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