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The DGT confirms that a property under construction is subject to the standard 21% VAT rate, as the building is not yet completed, and thus the reduced 10% rate or second delivery exemption does not apply.
Question raised: Applicability of the 10 percent tax rate to the described operation, as it concerns a dwelling under construction.
Las entregas de edificaciones en construcción o no terminadas están sujetas y no exentas de IVA cuando las realizan empresarios. Para considerar una edificación como terminada se requiere el certificado final de obra. En el caso de edificaciones en construcción, la entrega tanto de la vivienda como del terreno tributa al tipo general del 21%.
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