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A local council has requested clarification on the VAT rate applicable to a housing renovation programme where the council contracts the works and passes the costs on to homeowners. The Directorate General for Taxes (DGT) outlines the requirements for applying the reduced 10% rate to renovations and clarifies that the council cannot benefit from the renovation and repair rate as it is not the final recipient.
Cuestión planteada Tipo impositivo aplicable a las ejecuciones de obras señaladas y si tienen carácter de rehabilitación.
Para aplicar el 10% en rehabilitaciones, el objeto principal debe ser la reconstrucción (más del 50% del coste en elementos estructurales, fachadas o cubiertas) y el coste debe exceder el 25% del valor de la edificación sin el suelo. Si no se cumplen estos requisitos, se aplica el 21%. El tipo reducido por renovación y reparación (art. 91.1.2.10º) no es aplicable al ayuntamiento porque este actúa como destinatario de las obras y no como persona física para uso particular o comunidad de propietarios.
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