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A company requested clarification on how to calculate material costs in renovation works to determine whether the reduced 10% or general 21% VAT rate applies. The Tax Agency responded that to calculate the 40% limit, all materials must be included, including those from subcontractors, using their acquisition price.
Cuestión planteada Forma en que debe computar el coste de materiales el contratista principal, ya sea sumando los costes de materiales especificados en cada factura que recibe, o bien considerando que computan al 100 por cien como aportación de materiales las facturas de contratistas que superen dicho 40 por ciento.
Para aplicar el tipo reducido del 10% en obras de renovación, el coste de los materiales aportados no debe exceder el 40% de la base imponible. En el cómputo de este límite, deben incluirse todos los materiales necesarios, incluidas las actuaciones subcontratadas a terceros. Para las subcontrataciones, se debe considerar el precio de adquisición que la contratista principal paga por la parte de materiales incluida en dichas actuaciones, independientemente del porcentaje que representen respecto a la base imponible del subcontratista.
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