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A developer cooperative has requested clarification on the VAT rate applicable to quality improvement works carried out on homes prior to delivery. The Directorate General for Taxes (DGT) has ruled that if these works are considered part of the increased sale price of the property, a 10% rate applies; however, if the contractor invoices the purchaser directly, the 21% rate applies.
Cuestión planteada Tipo impositivo aplicable a las obras de reforma y mejoras de calidades realizadas por una constructora en unas viviendas antes de la finalización de su construcción y entrega.
Si las reformas se realizan por el promotor en una vivienda pendiente de entregar y se consideran un mayor importe del precio de venta, tributan al 10%. No obstante, si el constructor realiza las obras para el adquirente y le factura directamente a este, no se aplica el tipo reducido del 10% de contratos entre promotor y contratista, sino el tipo del 21%. El tipo del 10% para obras requiere que el contrato sea directamente formalizado entre el promotor y el contratista.
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