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An individual has requested clarification on the VAT rate applicable to the construction of their single-family home and related services. The DGT clarifies that the main construction work is subject to the 10% reduced rate if contracted directly with the developer; however, materials and professional services are subject to the 21% standard rate.
Cuestión planteada Cuestiona el tipo impositivo aplicable a una serie de supuestos:
Las ejecuciones de obra para construir una vivienda unifamiliar tributan al tipo reducido del 10% si se formalizan contratos directos entre el promotor y el contratista. Este tipo se aplica aunque la obra se reparta entre varios empresarios, pero no se aplica a subcontratistas que trabajen para otros contratistas. La entrega de materiales directamente al promotor y los servicios profesionales (arquitectos, proyectos, etc.) tributan al tipo general del 21%.
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