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A developer cooperative has requested clarification regarding the VAT treatment for the supply and installation of kitchens and appliances in newly constructed dwellings. The Directorate General for Taxes (DGT) has ruled that the installation of kitchen units may be subject to a 10% rate and the reverse charge mechanism, whereas appliances are subject to the standard 21% rate.
Question raised: Application of the reverse charge mechanism to the transaction, in the case of the supply of household appliances and the assembly of kitchens categorized as a construction or building renovation work, for a housing development cooperative. Applicable tax rate for said transaction.
La instalación y montaje de muebles de cocina es ejecución de obra y tributa al 10% si se contrata directamente con el promotor. En este supuesto, aplica la inversión del sujeto pasivo si el destinatario es empresario o profesional. No obstante, el mero suministro de electrodomésticos no es ejecución de obra y tributa al tipo general del 21%.
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