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An individual has requested clarification on the VAT rate applicable to the purchase of a studio apartment, garage, and storage room from a developer. The DGT has ruled that the 10% rate applies provided the building is suitable for residential use, possessing either a certificate of occupancy or a first occupation licence.
Cuestión planteada Tipo impositivo aplicable a la operación.
La primera entrega de una edificación por el promotor está sujeta a IVA y no está exenta. El tipo impositivo será el reducido del 10% para edificios aptos para uso de vivienda, incluyendo garajes y anexos (máximo dos unidades). Para que se considere apta, la edificación debe contar con la correspondiente cédula de habitabilidad o licencia de primera ocupación y ser objetivamente susceptible de utilizarse como vivienda. De lo contrario, se aplicará el tipo general del 21%.
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